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.