On December 19, 2004, at approximately 1620 mountain standard time, a Robinson R22, N993RW, operated by Silverstate Helicopters, was substantially damaged when it landed hard near Jordanelle Reservoir, Park City, Utah. Visual meteorological conditions prevailed at the time of the accident. The instructional flight was being conducted under the provisions of Title 14 CFR Part 91 without a flight plan. The flight instructor and student pilot reported no injuries. The local flight originated at Provo, Utah, at approximately 1520. According to the accident report submitted by the flight instructor, the student was attempting a landing approach near the Jordanelle Reservoir. The approach angle was too steep, so the student discontinued the approach. During the second approach attempt, the student descended approximately 300 feet per minute and airspeed slowed from 60 knots to 20 knots. The instructor stated that 20 feet above the ground, the helicopter began to yaw to the right. She stated that she took control of the helicopter as it yawed approximately 180 degrees around. She established a stabilized hover and at this time, the "low rotor horn and light came on." The instructor stated that she "lowered the collective and rolled on the throttle to try and get the horn off and the rpms back up." She stated that the rpm never dropped below 95 percent. Subsequently, the helicopter "dropped straight down and hit the ground level." The tail boom was wrinkled and fractured and both skids were bent. An examination of the helicopter's systems, conducted by the FAA, revealed no anomalies.