ABSTRACT The record of Permian–Triassic evolution in eastern North America indicates an important change in the tectonic regime from compression to extension as eastern Laurentia transitioned from the Alleghanian orogeny to continental rifting associated with the breakup of Pangea. The temporal pace (e.g., gradual vs. episodic, diachronous vs. synchronous), the accommodating structures, and the influential processes that characterized this transition provide critical insights into the late Paleozoic evolution of Laurentia and rifted continental margins in general. Connections between the formation of the South Georgia basin and regional cooling of the southernmost Appalachian crystalline rocks, along with the distribution of normal faults and discontinuities in metamorphic grade, indicate extensional collapse of the Alleghanian orogen along an extensive detachment system that was active from ca. 295 to 240 Ma. The 40 Ar/ 39 Ar cooling ages of biotites from low-angle normal shear zones cutting migmatitic gneisses of the southernmost Appalachians are interpreted to document extensional faulting ca. 280 Ma and to provide a snapshot of the prolonged orogenic collapse. The timing, orientation of structures, extent of reactivation, and character of late Alleghanian extension in the central and northern Appalachians provide an orogen-scale framework for this tectonic transition. This contribution focuses on correlations between the beginning of orogenic collapse and the initiation of continental rifting along with the tectonic processes that transformed eastern North America from a convergent to divergent plate boundary following the Alleghanian orogeny.