During the initial climb after take-off, before the translational lift was obtained, the check pilot closed the throttle to simulate an engine failure. The aircraft touched down heavily on the rear of the left pop-out float and pitched forward onto the right float. It then rolled backwards bending the rear of the tail boom, which was then severed by the main rotor. The crew shut the helicopter down before evacuating the aircraft. The pilot under check attempted to arrest the descent rate too early with collective. The check pilot attempted too correct this but was unable to do so prior to ground contact.
