How do I fold down the rear seat in my 2008 Saturn Vue?

Before folding the rear seat, unbuckle all three safety belts and put the front seatback in an upright position. Then lift the lever located on the top of the rear seatback to release and fold the seatback forward. Always unbuckle safety belts and return them to their normal stowed position before folding a rear seat, as folding a seat with belts still fastened may cause damage. (Page 17)

From the official Saturn 2008 Vue Compact Crossover SUV manual, page 17

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