N32729

After conducting maneuvers during a flight review, the flight instructor reduced the engine power to idle in order to simulate an engine failure. The pilot/owner subsequently picked a field to perform the simulated forced landing to, and completed the emergency checklist. About 100 feet above the ground, the pilot asked the flight instructor if he could "have the power back." The flight instructor agreed, and the pilot subsequently increased engine power. During the climb, the airplane struck trees, then impacted the ground. The pilot reported no mechanical problems associated with the airplane, and reported that the engine was operating normally.