Optimal shock mitigation shows great engineering potential, e.g., suspension systems of special vehicles and seats, spacecraft landing gears, vehicle frontal impact energy absorption systems, and artillery/machine gun recoil devices, etc. In this paper, with the objectives of maximizing usage of the piston stroking and zeroing final velocity of the piston, a shock mitigation control algorithm for magnetorheological energy absorber (MREA) based drop-induced shock mitigation system is theoretically and experimentally studied. A double-rod MREA with a large dynamic and controllable velocity range is designed and manufactured. The mechanical model of the MREA based on the (Resistor-Capacitor) RC operator hysteresis model and Bingham model are respectively established. Then, the dynamic model of the drop-induced shock mitigation system with the MREA is given. Finally, dynamic responses of the MREA under the drop-induced shock excitation are analyzed and tested, to evaluate the control strategies and nonlinear models of the MREA.