On May 11, 2004, approximately 0915 central daylight time, a Bell 206L-1, N83MT, registered to and operated by Petroleum Helicopters, Inc., of Lafayette, Louisiana, was not damaged during a pilot incapacitation event on offshore platform SMI-28, in the Gulf of Mexico. The commercial pilot was fatally injured, and the passenger was not injured. Visual meteorological conditions prevailed and a company visual flight rules flight plan was filed for the Title 14 Code of Federal Regulations Part 135 air taxi flight. According to the operator, the helicopter departed Erath, Louisiana, with one passenger approximately 0836, en route to Gulf of Mexico offshore platform EC-261. Shortly after takeoff, the pilot changed the destination to SMI-28, due to the weather conditions. After landing, the pilot began to have "labored" breathing and did not respond to the passenger. While his hands were still on the controls, the passenger kept the cyclic centered, removed the pilot's hand from the collective, and rolled the throttle to idle. The passenger continued to talk to the pilot; however, the pilot did not respond and continued to breath in a "labored" manner. Approximately two minutes later, the pilot went limp and slumped forward. The passenger shutdown the engine and applied rotor brake, and when the blades were almost stopped, he exited the helicopter and went to the pilot's side to check for a pulse. Finding none, he tried calling for help on the helicopter radios, and after receiving no answer; he went downstairs to get help from a sandblasting crew on the platform. The passenger and the foreman from the crew moved the pilot out of the helicopter and started CPR. Contact was made with a boat near the platform who made notification of a medical emergency. CPR was continued until medical assistance arrived approximately 1105. The pilot had been employed by Petroleum Helicopters, Inc. since 1980, and held a current commercial pilot certificate with a rating for instrument helicopter. The operator reported that he had accumulated 22,570.40 total flight hours, of which 5,526 hours were in the Bell 206L. His most recent Federal Aviation Administration (FAA) second-class medical certificate was issued on July, 8, 2003, with no limitations or waivers. The operator reported that the pilot always reported to work on time and seemed to be in good health during his years of employment. An autopsy was performed on the pilot by the Medical Examiner, Lafayette Parish Forensic Center. The cause of death was determined as: "Acute Cardiac Arrhythmia, due to left ventricular fibrosis, due to coronary arteriosclerosis, due to hypertensive and arteriosclerotic cardiovascular disease (HASCVD)." Other contributors: "Chronic obstructive pulmonary disease (COPD), steatohepatis."