The pilot's inadequate weather evaluation, his continued flight into instrument meteorological conditions (IMC), and his failure to maintain adequate altitude/clearance from terrain/water, which resulted in a collision with water while maneuvering. Factors associated with the accident were fog and glassy water conditions.

The failure of the pilot to assure that the rudder trim was properly set for takeoff and his delay in aborting the takeoff when the airplane yawed to the left during the early portion of the takeoff roll.