Mercedes-Benz S Class

The exemption would apply to companies that sell fewer than 400,000 vehicles per year in the U.S.

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Shopping for a 2012 Mercedes-Benz S Class? MSRP: $91,850 - $210,900

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The Mercedes-Benz S-Class is a full-size luxury sedan and, in long-wheelbase form, executive limousine. It has long been Mercedes flagship, leading the curve in technology, safety, and features. Over the past 40 years, it has established itself at the pinnacle of the luxury sedan market. Priced from $87,000 to $150,000 base, the S-Class competes most directly with the Jaguar XJ, BMW 7-Series, Audi A8, and Lexus LS.

Though the S-Class can trace its roots to some of the same W-sedan models of the 1950s and 1960s as the E-Class, its true history begins with the 1972 debut of the clasically styled W116, the first car to be called an S-Class. Available with a range of six- and eight-cylinder engines, the first S-Class was one of the first cars to offer airbags, anti-lock brakes, a passenger safety cell, and a turbodiesel engine. The second-generation S-Class, the W126, took over from the W116 in 1980, featuring a completely redesigned, more modern, aerodynamic exterior and a an updated chassis. Aluminum-block engines lightened the car, and coupe models were re-introduced to the range at the middle of the car's cycle. In 1991, the W140 once again led the Mercedes design theme update, bringing an even fresher face and more aerodynamic shape. Some of the extensive features available include double-pane glass, self-closing trunk and doors, and rear-parking markers.

1999 Mercedes S-class

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The W220's debut in 1999 marked a change in direction for the S-Class, shrinking in overall exterior size while offering more interior space than the W140. Unfortunately, despite--or perhaps because of--extensive safety, technology, and performance options, the W220 S-Class suffered from a poor reputation for reliability. Nonetheless, it marked the introduction of some of Mercedes-Benz's most innovative safety technology, including the debut of the PreSafe system, a collision avoidance and response system.

The W220 led directly to the W221, introduced in 2005, the current S-Class generation. New technology advances include Night View Assist, the most advanced iteration of Mercedes collision avoidance systems, and, as of 2010, daytime LED running lights. The facelift that came this year also included LED tail lights and restyled front and rear fascias. Reliability and quality have not been an issue with the W221 the way it was with the W220, with the S-Class winning numerous comparison tests against its competition from BMW and Audi.

Three variants of the current S-Class are available, including the S400 Hybrid, the S550, and S600. The S400 Hybrid was the first production lithium-ion hybrid to go on sale in the world, further entrenching the S-Class's reputation for advanced technology. Its 3.5-liter V-6 engine and electric motor combine for a total output of 295 horsepower. A seven-speed automatic gearbox sends the power to the rear wheels. The S550 sedan is available with 4Matic all-wheel drive, and features a 382-horsepower 5.5-liter V-8 engine paired with a seven-speed automatic transmission. Finally, the third model in the current S-Class lineup is the S600, powered by a 510-horsepower, 5.5-liter twin-turbocharged V-12 engine that routes the power through a five-speed automatic transmission. If that's still not enough power, there's the AMG version of the S-Class, the S65 AMG, which gets its power from a 604-horsepower, 6.0-liter twin-turbo V-12 engine that churns out a massive 738 pound-feet of torque. All of that power enables the big sedan to rocket to 60 mph in just 4.2 seconds.

In the large luxury sedan market, the S-Class retains its position at the very top. Handling, performance, technology, style and quality are all top-notch, despite hit-and-miss reliability over the years. In terms of sheer opulence, the S-Class has few, if any, rivals in its class.