REPORTEDLY, THE PLT & PASSENGER HAD WORKED A LONG DAY BEFORE GOING TO THEIR RESPECTIVE HOMES TO ATTEND HOUSEHOLD CHORES. LATER, THEY MET, AND REPORTEDLY, THEY CONSUMED FOOD & BEER. EVENTUALLY, THEY ARRIVED AT THE LOCATION OF WHERE THE PLT'S PLANE WAS PARKED. THE 2 OCCUPANTS GOT INTO THE ACFT & FLEW FOR A WHILE, THEN LANDED ALONG THE SHORE OF TAZLINA LAKE FOR PHYSIOLOGICAL RELIEF. SHORTLY AFTER THAT THEY TOOK OFF AGAIN. ACCORDING TO THE PASSENGER, THE PLT WAS EXPLANING A MANEUVER (FORWARD SIDE-SLIP) WHEN THE ACFT COLLIDED WITH THE SURFACE OF TAZLINE LAKE. THE PASSENGER WAS DAZED BY THE IMPACT, BUT GOT OUT WHILE THE PLANE WAS SINKING. HE DOVE TO RESCUE THE PLT BUT WAS UNABLE. LATER, THE PLT'S BODY WAS RECOVERED. A CHECK OF HIS BLOOD REVEALED AN ALCOHOL LEVEL OF 0.103%. AREAS OF SURFACE FOG WERE REPORTED OVER THE LAKE UP TO APRX 10 OR 20 FT ABOVE THE WATER. EXCEPT FOR THE FOG (WATER SMOKE), THE CEILING & VISIBILITY WERE UNLIMITED.