A collapsing truss that completes a four-bar mechanism of a vehicle seat coupled to a vehicle floor. The vehicle seat includes a seat back coupled to a cushion structure via the collapsing truss which incorporates a pivot and a latch which engages on a pin. The collapsing truss includes a floor bracket coupled to the vehicle floor. A seat back bracket is coupled to the seat back and floor bracket. A cushion bracket is pivotally coupled to the cushion structure, the floor bracket, and the seat back bracket. The joints of the collapsing truss are defined by the seat back pivot, the cushion back/seat back bracket pivot, and the latch engagement pin. The seat back moves about the pivot when the collapsing truss operates.