The present application discloses a helmet, an impact liner system for a helmet, and energy management structures for a helmet. The helmet generally comprises a helmet shell and an impact liner system removably attached to the helmet shell. In certain embodiments, the impact liner system comprises a plurality of compressible energy management structures and one or more carriers for supporting the energy management structures within the helmet shell. The energy management structures are positioned between an interior surface of the helmet shell and the head of a user when the impact liner system is attached to the helmet shell.