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Agree on the push down on back of seat and pull handle at same time. Maybe even sit on it, facing backwards after the seatback is folded, and pull on handle at same time. Careful not to break the handle.You’ll need to get under it with a screwdriver to pop it loose. 2 people make it easier. Pull the latch and have someone behind or beside the seat with a long screwdriver or pry bar. Once it’s up lube every moving part and test it before putting back. For giggles try pushing down on the back of the seat after the back folds down while you lift the side lever it might pop loose for you