The new, third-generation Lexus is still questionable if it reaches heights like its competitors, such as Mercedes-Benz and BMW. Results, overall, have mixed feelings with consumers. The 2014 IS comes in two different sedan models, the IS 250 and the IS 350. Rear- or all-wheel drive is available for both the 250 and the 350. Positive features to the new 2014 Lexus are that it is roomier and more comfortable for the driver/passengers, increased trunk space, and now is the first Lexus sedan to have folding rear seats. The 2014 IS features a 60/40 split-folding rear seats. NuLuxe faux-leather trim is standard, and leather trim is available for the luxury package. First drive reviews show that the 2014 Lexus IS has improved over the outgoing model on curvy roads and a great feel from the electronic steering. This car may not be the best of its brand, but it’s showing improvements. It still doesn’t meet the high expectations of other cars in its class, but it does cost less. Starting base MSRP is just under $37,000. This shows almost a $1,000 increase over the 2013 IS model. If you focus on design and gorgeous interior, the 2014 IS doesn’t look like a bad catch for sports sedans. Ratings include #5 out of #12 in MPG, #10 out of #11 in horsepower, and an overall consumer rating of #9.5 out of #10.