Accident Details
The accident occurred while a helicopter was maneuvering at low altitude over a harbor for an aerial application flight. The pilot reported that during this operation, he directed his attention inside the cockpit to program the global positioning system (GPS). Following this diversion, the helicopter made contact with the water in a level upright orientation. Immediately after impact, the engine lost power despite the pilot's attempts to maintain control through control inputs. The helicopter then began to settle and slowly roll onto its left side.
Damage
As a result of the accident, the helicopter sustained damage to its main rotor blades, tail rotor blades, and the main rotor head assembly.
Pilot Report
The pilot stated that there were no mechanical failures or malfunctions with the helicopter's flight control system or engine prior to the accident.