On May 9, 2013, about 1400 eastern daylight time, a Bell OH-58C helicopter, N927SP, operated by the Georgia State Patrol (GSP), was substantially damaged during a simulated forced landing to Jekyll Island Airport (09J), Jekyll Island, Georgia. The certificated commercial pilot and certificated flight instructor were not injured. Visual meteorological conditions prevailed, and no flight plan was filed for the instructional flight, which was conducted as a public use flight.According to the chief pilot of GSP, the commercial pilot was a GSP officer, and the accident flight was part of the pilot's mandatory annual recurrent training. The training and evaluation flight was performed by an outside contractor. The pilot was demonstrating a simulated engine failure to touchdown, with the engine throttle at the idle setting throughout the maneuver. At the termination of the maneuver, the pilot increased collective pitch to "stretch the glide," and the rotor rpm was allowed to decay to the "bottom of the green arc," or the lower end of the normal operating range. He then "abruptly" flared the helicopter to slow its ground speed and added further collective pitch to "level" the helicopter. The rotor rpm decayed further, the helicopter landed "hard," and the main rotor struck the tailboom, resulting in substantial damage to the tail rotor driveshaft. The pilot held a commercial pilot certificate with ratings for airplane single engine land, rotorcraft-helicopter, and instrument airplane and helicopter. His most recent second class Federal Aviation Administration (FAA) medical certificate was issued February 26, 2013. He reported 5,550 total hours of flight experience, of which 2,500 hours were in the accident helicopter make and model. The flight instructor held an airline transport pilot certificate with ratings for airplane single engine, multiengine, rotorcraft-helicopter, and instrument airplane and helicopter. He held a flight instructor certificate with ratings for airplane single engine, multiengine, helicopter, and instrument helicopter. His most recent FAA second class medical certificate was issued March 20, 2012. He reported 13,948 total hours of flight experience, 2,000 hours of which were in the accident helicopter make and model. The helicopter was manufactured in 1969, and the most recent 100-hour inspection was completed February 27, 2013, at 9,837 total aircraft hours. The pilots reported that there were no mechanical malfunctions or failures with the helicopter that would have precluded normal operation.