A vehicle seat includes a seatback with a back panel having a plurality of score lines defining a deflectable upper portion of the back panel. A headrest includes a housing with front and rear covers. The rear cover includes a plurality of score lines defining a deflectable lower portion of the rear cover. A trim ring is coupled between the deflectable upper portion of the seatback and the deflectable lower portion of the rear cover by one or more reinforcement brackets in assembly. The trim ring includes a plurality of notches disposed along a perimeter portion thereof. The notches of the trim ring cooperate to define deflection points of the trim ring along the perimeter thereof. The score lines and the notches of the vehicle seat provide for a dynamic impact energy management system for the seat at a head restraint thereof.