Remember in ditching you have the added chance to drown compared to a off airport landing on dry land. Also, With fixed gear, the aircraft will most likely flip on impact with the water. Best chance (according to the NASA study) is a flat (shallow angle with the ground), slow (just above a stall)speed, and slow reduction in airspeed (don't hit anything big to make you stop quick). In a single engine a/c wings level, in a twin, gear up with one wing low a couple of degrees with the idea that the low engine will disapate some of the forward energy. Again according to the mid 70's NASA study.
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