What happened
A commercial pilot was undergoing training in a float equipped airplane to prepare for a CFR Part 135 check ride. The company's chief pilot was present in the right front seat to supervise the maneuver.
The training involved a simulated engine failure after takeoff from the water. Following takeoff with 20 degrees of flaps selected, the second pilot moved the engine throttle to idle while the aircraft was approximately 60 to 100 feet above the water surface. In response to the simulated failure, the first pilot lowered the nose and initiated a descent for landing.
While the airplane reached the water in a level attitude, it did so with an excessive rate of descent. The impact caused the front float strut attach points to separate from the fuselage. Consequently, the front of the fuselage pivoted downward until it came to rest on the front float spreader bar. The aircraft sustained wrinkling damage to the fuselage area located aft of the float attach points. No injuries were reported.