An improved seating system that includes a seat back assembly (10) that is fabricated to include a seat back (12) with first and second wall portions (14,16), and which may include an integrated reinforcement structure (18). The seating system is capable of either or both of withstanding without rupture at least about 11000 Newtons in the direction in which the seat back (12) faces in a plane, parallel to the longitudinal centerline of the vehicle or, upon rapid acceleration up to at least about 20 g, substantially no fragmentation of the seat back with at least a 30 kg mass placed behind the seat back.