Abstract: A plurality of telescoping tubes form a rail assembly which is pivotally connected at its lower end to a post, a sleeve is slidably received in the uppermost tube which is provided with an upper stop ring and a lower ring to limit the motion of the sleeve. A link is pivotally connected between the sleeve and an upper post. Thus, as the seating system is extended for use or retracted for storage, the handrail also extends and retracts. A stop element on the link limits the position of the link in the extended position so that the axes of upper and lower rail assemblies are aligned. In a preferred embodiment, the posts are inclined forwardly so that the rail assemblies are vertical in the storage position.