The helicopter was being flown along a beach at 500 feet above ground level when the engine lost power without warning. The pilot turned the aircraft into wind and carried out an autorotation. The subsequent landing was heavy, in soft, uneven sand. Both occupants evacuated the helicopter while the rotor blades were still turning. The pilot stated that as he was about to return to the helicopter and turn off the fuel and switches the right skid broke through the sand and the helicopter lurched to the right rear causing the main rotor blade to sever the tail boom. The cause of the reported engine failure could not be determined. During subsequent testing, the engine functioned normally and no defects were found with the aircraft that may have contributed to the occurrence. This accident was not the subject of an on-site investigation.