Vehicle occupants are sensitive to low frequency vibrations, and these can affect ride-quality and dynamic comfort. Static comfort, a function of the support provided by the seat, is also important. The transmission of vibration to seated occupants and the support provided by the seat can be controlled by appropriately designing the seats. Optimization of seat design requires accurate models of seat-occupant systems can be used to predict both static settling points and the low frequency dynamic behavior of the occupant around those points. A key element in the seat, which is a challenge to model, is the flexible polyurethane foam in the seat cushion. It is a nonlinear, viscoelastic material exhibiting multiple time-scale behavior. In this work, the static and the low-frequency dynamic response of the occupant is examined through a planar multi-body seat-occupant model, which also incorporates a model of flexible polyurethane foam developed from relatively slow cyclic compression tests. This model also incorporates profiles of the seat and the occupant, and includes relatively simple friction models at the various occupant-seat interfaces. The settling point, the natural frequencies, the deflection shapes of the occupant at particular frequencies, and the dynamic force distribution between the seat and the occupant are examined. The effects of seat foam properties on the responses as well as those of including a flexible seat-back frame are also investigated.