Rear Seat Reclining System: Removal

Disconnect the ground cable from the battery.
Remove the backrest shoulder. < Ref. to REMOVAL , Rear Seat. >
Remove the rear quarter lower trim. < Ref. to REMOVAL , Rear Quarter Trim. >
Remove the bolts and the wire, and remove the rear seat backrest striker assembly.

Fig 1: Locating Rear Seat Backrest Striker Assembly Bolts
Courtesy of SUBARU OF AMERICA, INC.
Remove the nuts and remove the reclining button bracket.

Fig 2: Locating Reclining Button Bracket Nuts
Courtesy of SUBARU OF AMERICA, INC.