I think the 3rd row folds flat (It says "Flat folding, 2-adult third row" under the Signature Series standard features list). The 2nd row looks to be fixed (no adjustable back). There is no hinge in the pictures, and the controls on the side of the seat don't seem to indicate separate back and seat adjustment like the front controls. (It also says "Independently operable, 3-adult second row seats" on the features list -- no mention of fold flat.)