A seat assembly ( 10 ) supports an occupant above a floor ( 7 ) having a load floor and a recess ( 6 ) extending therebelow. The seat assembly includes a seat cushion ( 12 ) extending between a seating surface ( 15 ) and a bottom surface ( 17 ). A riser mechanism ( 20 ) extends between the bottom surface ( 17 ) of the seat cushion and the floor ( 7 ) for allowing selective movement of the seat assembly between a seating position to support the occupant above the load floor and a stowed position disposed within the recess in the floor. A panel ( 70 ) is operatively coupled to the riser mechanism ( 20 ) for movement with the seat assembly between the seating position, wherein the panel ( 70 ) conceals the recess ( 6 ) in the floor, and said stowed position, wherein the panel is disposed within the recess to provide access thereto allowing the seat assembly to be stowed in the recess.