What happened
A flight instructor was conducting training in a float equipped airplane for a student pilot who already held a commercial certificate and was working toward a single-engine seaplane rating. The student was operating the aircraft from the front seat while practicing a simulated forced landing over a remote lake.
During the approach to the water, approximately 20 feet above the surface, the aircraft's rate of descent increased to roughly 300 feet per minute. In an attempt to correct the descent, both the instructor and the student advanced the throttle. Despite this effort, the airplane made a hard touchdown on the water. The impact caused damage to the fuselage longeron at the forward float attachment point.
No injuries were reported following the incident.