Abstract: An energy absorption and management system for a motor vehicle includes a bumper interconnected to the vehicle frame through a pair of substantially identical energy absorbing assemblies or bumper brackets. Each assembly includes an outer portion and an inner portion. The outer portion has a pair of spaced apart sides which are interconnected through an arcuate segment. The inner portions are preferably stepped in a longitudinally extending direction such that they include first and second substantially horizontal segments which are vertical spaced from one another. If the motor vehicle is involved in a frontal impact of a predetermined speed, energy is absorbed and managed through deformation of the outer and inner portions. Deformation of the outer portion is controlled by the inner portion which is welded or otherwise fixedly attached thereto at spaced apart points.