Abstract: A vehicle seat assembly having a seat bottom and a seat back. The seat back includes a rigid frame supporting a resilient foam cushion encased by a trim cover material. The seat back has a cutaway section defining a void space in the foam cushion and two apertures in the trim cover material. A rigid support panel is secured to a corner of the seat back frame. The panel is seated in the cutaway section of the seat back frame to fill the void space in the foam cushion between the trim cover material and the seat back frame. The support panel has first and second openings for providing rigid passageways through the two apertures in the trim cover material. The first opening extends along a first axis for supporting a seat belt tower to the seat back frame. The second opening extends along a second axis traverse to the first axis for supporting a side impact air bag on the seat back frame.