An attachment plate and towing lug combination for a vehicle having a crush can and a bumper beam includes a plate and a towing lug. The plate has a central portion and a flange portion. The towing lug is attached to the central portion of the plate and extends from an outer surface of the central portion of the plate. The flange portion of the plate is attachable to an end portion of the crush can. The central portion of the plate is attachable to a first side portion of the bumper beam. The towing lug extends to at least an outer surface of a second side portion of the bumper beam when the flange portion of the plate is attached to the end portion of the crush can and the central portion of the plate is attached to the first side portion of the bumper beam.