On July 4, 2001, at 1430 central daylight time, a Cessna 182, N5142D, operated by Mid-American Sport Parachute Club, Inc., sustained substantial damage when it nosed over during a forced landing on a cornfield about 7 miles south of the Taylorville Airport (TAZ), Taylorville, Illinois. During descent the airplane experienced a loss of engine power and a forced landing was executed to a cornfield. The 14 CFR Part 91 flight departed TAZ at 1410 on a local parachute jumping flight. The commercial pilot was not injured. Visual meteorological conditions prevailed and no flight plan was filed. The pilot reported he released the parachutists at 10,100 feet msl over the drop zone located at TAZ. He reported he descended to the south due to better cloud clearances and to keep clear of company traffic. He reported that before making the descent he closed the jump door, applied carburetor heat, reduced power to 20 inches of manifold pressure, and pulled the propeller to 2,000 rpm. He reported continuing the descent to about 3,000 - 4,000 feet msl where he started leveling off. When he applied throttle he noticed there was no engine response. He reported, "I then pitched to a lower angle to maintain my airspeed and it is at this time I began to continue my descent. I immediately put mixture, prop, and throttle full in, and verified that carburetor heat was pulled out." The pilot continued to execute engine re-start procedures, but without result. The pilot reported the airplane's location was seven miles from TAZ. He executed a forced landing on a cornfield. He reported the airplane nosed over almost immediately after the main landing gear hit the ground. He exited the airplane through the jump door. The pilot reported he had a total flight time of 327 hours, and 65 hours in the make and model airplane. He had flown 14 hours in make and model within the previous 30 days. A Federal Aviation Administration (FAA) Airworthiness Inspector reported aviation fuel could be smelled under the left wing at the accident site, and that the firewall fuel strainer contained what appeared to be 100 Octane Low Lead aviation fuel. On July 12, 2001, he examined the engine and attempted to run it. He reported, "The engine started on the 4 - 5 blade and ran normally except for some minor vibration. The vibration was attributed to both propeller blades being bent aft. One about 40 degrees and the other about 25 degrees. Both mags were checked and performed normally." The observed weather at Decatur, Illinois, located about 30 miles northeast of TAZ, was: winds 360 degrees at 8 knots, sky clear, 10 miles visibility, temperature 86 degrees F, dew point 66 degrees F, altimeter 30.02. According to the Transport Canada "Carburetor Icing Graph", the existing weather conditions fall in the region of "Serious icing - descent power." The FAA issued Advisory Circular (AC) 20-113, "Pilot Precautions and Procedures To Be Taken In Preventing Aircraft Reciprocating Engine Induction System and Fuel System Icing Problems." The AC stated, "…the pilot should regularly use heat under conditions known to be conducive to atmospheric icing…" in order to prevent accidents due to induction system icing. One of the procedures to reduce the likelihood of induction system icing stated, "Heat should be applied for a short time to warm the induction system before beginning a prolonged descent with the engine throttled and left on during the descent. Power lever advancement should be performed periodically during descent to assure that power recovery can be achieved. The pilot should be prepared to turn heat off after power is regained to resume level flight or initiate a go-around from an abandoned approach."