NTSB Factual Report

The pilot reported that he was making an approach to landing on a shoreline. As the helicopter passed through 200 feet, it encountered settling with power. The pilot was unable to arrest the descent and the helicopter subsequently impacted the water. The main rotor blades and aircraft structure were substantially damaged. The pilot reported no preimpact mechanical malfunctions or failures with the helicopter that would have precluded normal operation.

NTSB Probable Cause

The pilot's failure to maintain aircraft control during the landing approach, which resulted in an excessive descent angle and settling with power.