In order to protect the occupants effectively in side impact crashes, the main tasks are (a) to minimize the intrusion of the deformed body structure after the impact in order to reduce direct contact force with the occupant and (b) to reduce the relative impact velocity of the intruding structure at the start of contact with the occupant. The existing concepts similar to SIPS (Side Impact Protection) system are basically based on good structural integrity with seat-mounted side air bags and roof-mounted curtain air bags for overall protection of the occupant in side impact crashes. However, for higher level of external input load at an inclined angle from high front-end SUVs acting on the side of an ordinary PV in case of SUV-toPV side impact crashes, there is a room to have more efficient structural load-path system layout. A new inclined Lshaped High Efficiency Load Path System (HELPS) was developed and incorporated at the back of the existing seat back frame to bypass a part of the incoming load to the central console through the seatback frame. At first, a number of full vehicle FE-simulation studies were carried out to verify the performance in IIHS and SINCAP tests to assure the effectiveness of the concept. Finally, it is tuned to a feasible optimized structure in order to ensure other functional aspects, such as, seating comfort of the front passenger, leg-room of the rear occupants, etc. Its performance was calculated assuming various seating positions of the frontal occupant to examine the robustness of the concept in real world safety. Human Body Model (HBM) simulations were also carried out to compare two systems, one with HELPS and the other without HELPS concept. Similar to the results of the dummy response in IIHS and SINCAP tests, reductions in occupant injury level were observed in HBM simulations.