Where's the postbox? http://egotastic.in.net egotastic.com IIHS, a nonprofit research group funded by insurance companies, conducts its small offset test by crashing vehicles into fixed 5-foot-tall barrier at 40 mph to simulate collisions with a utility pole or tree. The institute gives vehicles demerits when the structure intrudes into the passenger compartment, or if a crash dummy suffers injuries to head, neck, chest or other parts of the body. The group also measures how well seat belts and air bags protect people. "Good" is the top rating, followed by "acceptable," then "marginal" and "poor."