A seat assembly is adapted to be coupled to a vehicle floor and includes a seat back (16) and a seat cushion (12). The seat back is pivotally coupled to a support bracket (50) mounted to the floor. A fold flat mechanism (58) includes a transfer link (60) pivotally coupled to the support bracket, a seat cushion link (68) coupled between the seat cushion and the transfer link, and a seat back link (76) coupled between the seat back and the transfer link for transferring pivotal movement of the seat back through the transfer link to the seat cushion link to automatically move the seat assembly between a seating position wherein the seat back is in an upright position and the seat cushion is spaced above the floor, and a stowed position wherein the seat back is pivoted to a fold flat position overlying the seat cushion and the seat cushion is lying flat against the floor.