A vehicle seat having a seat back including an actuatable back panel. The back panel of the seat back may be moved between a normal, or flush position, and an actuated, or spaced position, relative to the seat back assembly. The back panel may be provided with connectors that may be used to connect the back panel to the seat assembly. The back panel is actuated in the event of a rear end collision to provide added clearance for penetration of an occupant's torso into the seat back without interference by seat accessories, such as an adjustable lumbar system, a bolster assembly, massage assembly, or a heating/cooling system. The seat accessories may be secured to the back panel as a sub-assembly to facilitate manufacture. A resilient member biases a linkage or torsion bar to automatically reset the back panel.