A seat assembly for use in an automotive vehicle comprises a seat cushion and a seat hack pivotally connected to the seat cushion by a recliner mechanism for providing pivotal movement of the seat back between a plurality of reclined seating positions and a forwardly folded position against the seat cushion. A front link supports the scat cushion above the floor of the vehicle in the seating position and lowers the seat cushion to a flat position with the seat back in the folded position. A rear floor latch releasably secures the seat cushion to the floor of the vehicle in the seating position and unlocks the seat cushion and the seat back for pivotal movement about the front link from the seating position to an upright tilted position with each of the seat cushion and the seat back extending generally upright from the floor of the vehicle. A rear link is operatively coupled between the seat back and the floor of the vehicle for supporting and securing the seat cushion and the scat back in the tilted position.