On July 20, 1994, at 1635 central daylight time (cdt), a Piper PA-18-135, N9843Q, registered to Victor Ahlquist of Appleton, Wisconsin, was substantially damaged during a simulated emergency landing on Lake Butte des Mort, Butte des Mort, Wisconsin. The instructional flight had a seaplane flight instructor and student on board. Visual meteorological conditions prevailed at the time of the accident. The 14 CFR Part 91 flight was not operating on a flight plan. The instructor pilot and student reported no injuries. The flight departed Butte des Mort, Wisconsin, at 1550 cdt. According to the instructor's written statement, he simulated a loss of power during a gliding approach to landing. He said the simulation began at 250 feet above the water. The student did not, according to the instructor, obtain a safe gliding speed after the loss of power simulation. The instructor said he told the student to lower the airplane's pitch attitude twice before he took control of the airplane. He stated the airplane was low and slow when he took control. The instructor said he applied full power after taking control. The airplane's left wing collided with the water shortly after the instructor took control. He said the airplane turned about 180 degrees after the wing struck the water.