An energy absorbing device used as a load limiting member in a structure to control its response to applied loads is disclosed and functions by utilizing a spool assembly 20 having flanged ends 36 and an interior cavity 34 of sufficiently large diameter to cause it to deform plastically at a prescribed load. In application, the spool 20 is utilized as a pivot point for the legs 14 of an aircraft seat 12. When properly designed and integrated into the seat arrangement 10, the spool 20 will twist about its axis, deforming plastically when the impact load exceeds the spool yield value. Through this deformation, spool 20 absorbs the kinetic energy of the movement of seat 10 at a substantially constant rate, thereby controlling the level of loads transmitted to the seat occupant. By proper sizing and selection of materials, it is possible to control load response in a predictable manner.