No the backs don't fold like the Forester seats. The GF wagon seats sort of will. The early ('98-'00) SF5 rear seats have an additional side bolster on each side. The GF seats don't so they will not fill up the full width. The GF seats fold and also tumble forward but I think the brackets would install. The easier fix is just to have the Forester rear seats recovered to match the GC fronts. I suppose you could also fish around for a full set of GF8 JDM seats and have the Forester side bolsters recovered to match them.