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.
Among the few that don’t have flat-folding rear seatbacks are the full-size GM SUVs, the Chevrolet Suburban and Tahoe and GMC Yukon and Yukon XL, and that applies to the third row, not the second.
Because all but a handful of SUVs have rear seatbacks that lay flat, you should use the Cars.com Vehicle Recommender to find models that meet your other needs. The Vehicle Recommender lets you select vehicles based on price, fuel economy, comfort and convenience features and other key differentiators.
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