Subaru Forester 2.5X 2003 Technicians Reference Booklet page 36

2003 New Model Update
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To reconfigure the rear seats locate the fabric
pull handle under the passenger side of the rear
seat and pull upward. Lift the seat 90 degrees
and then pull on the upper seat cushion release
handle on either the driver or passenger side.
Lower the upper cushion until it engages with
the provided catches on the lower seat back. The
Switchback release handle can be activated to
lower the Switchback.
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June 2002