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Which SUVs have backseats that fold down flat?
With few exceptions, rear seats that fold flat are standard equipment in SUVs, so that is no longer a point of distinction. Instead, the differences might be in whether the rear seatbacks recline (also common) and slide as well as how easy it is to fold the seatbacks for maximum cargo room.
Rick Popely: Ask.Cars.com
December 29, 2012