Subaru came up with a simple solution for accessing the third row and folding the second row seat. The company marked two levers as 1 and 2. Pulling the first tilts forward a section of the second row and allows it to slide out of the way. Pulling the other lever then sets down seat for expanded storage space. 

If you have an older pup that needs help into the SUV, then the easy access into the cabin would be a welcome feature.