What happened
A certificated private pilot/owner and a flight instructor were conducting a local area flight to complete a biennial flight review. During the flight, the pilot was practicing a simulated forced landing in a tailwheel equipped airplane, maintaining engine power at idle while targeting a small road.
As the pilot approached the intended landing site, the aircraft slightly overshot the target area. In an attempt to correct the path, the pilot executed a steep turn back toward the road. Although the second pilot applied engine power during this maneuver, the airplane stalled approximately 25 feet above the ground. The aircraft subsequently descended into the ground, impacting heavily on the left main landing gear. The impact resulted in damage to the propeller, the left wing, the lift strut, and the left main gear. There were no injuries reported.