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Yes, the back rest portion folds flat. The owners manual explains the process. There aren't and buttons to push. Lift the seat bottom so it'sout of the way and then push the back rest from the top towards the front of the car. If you search, you'll see that lots of folks have had trouble getting infrequently folded seats to fold down. Good luck.
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Michael
1988 300 SL (5 Speed)
1994 E320 Wagon
1997 C230
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