Abstract: An energy absorbing occupant restraint system for a motor vehicle includes a load-limiting buckle assembly. The buckle assembly includes a first elongated member adapted to be secured to the floor of the motor vehicle and a second elongated member. The buckle assembly further includes a buckle attached to the first elongated member. The buckle is adapted to releasably engage a tongue assembly carried by a seat belt webbing. A connector member interconnects the first and second elongated members. The second elongated member is configured so as to incrementally allow the second elongated member to translate relative to the first elongated member when the first elongated member is acted upon by a load which exceeds a predetermined level. In the preferred embodiment, the second elongated member is a sleeve member which telescopically receives the first elongated member.