from the IIHS study AF-RX8 posted:
Importance of a good seat/head restraint: When a vehicle is struck in the rear and driven forward, the vehicle seats accelerate occupants' torsos forward. Unsupported, the occupants' heads will lag behind the forward movement of their torsos. This differential motion causes the neck to bend back and stretch. The higher the torso acceleration the more sudden the motion, the higher the forces on the neck, and the more likely a neck injury is to occur.
"The key to reducing whiplash injury risk is to keep the head and torso moving together," Lund explains. "To ensure they move together, a seat and head restraint have to work in concert to support an occupant's neck and head, accelerating them with the torso as the vehicle is driven forward following a rear impact. To accomplish this, the geometry of the head restraint has to be adequate, and so do the stiffness characteristics of the vehicle seat."
A head restraint should extend at least as high as the center of gravity of the head of the tallest expected occupant. A restraint also should be positioned close to the back of an occupant's head so it can contact the head and support it early in a rear-end crash.
"If a head restraint isn't positioned behind an occupant's head, it cannot support the head in a rear impact," Lund adds. "But good head restraint geometry by itself isn't sufficient. A seat also has to be designed so it doesn't rotate backward in a rear impact because this would move the head restraint away from the head. At the same time, a vehicle seat cannot be too stiff. It has to 'give' so an occupant will sink into it, moving the head closer to the restraint. The new evaluation criteria take into account both static restraint geometry and the dynamic performance of seats and head restraints together in tests."