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The public debate over the most appropriate seat design to best protect occupants at all rear impact speeds is more than an decade old. There have been numerous publications in the technical literature discussing the relative merits of lower versus higher seat back strength. Proponents of lower seat back strength assert that the larger rearward deformation of seat backs allowed by most current seats is less injurious to the seats’ occupants than seats with higher seat back strength. However, proponents of higher seat back strength assert that stiffer seat backs provide greater overall safety benefits to occupants of the seats and also protect passengers that may be seated behind them. The current study used a modified version of a validated MADYMO computer model of a 1986–1994 GM Grand Am production seat, originally developed by the University of Virginia (UVA), to determine the effect of seat back strength on occupant injury in rear impacts.