On January 9, 2005, at 1800 eastern standard time, a Cessna 414A, N194JA, piloted by a commercial pilot, was substantially damaged during an aborted takeoff at Harbor Springs Airport (MGN), Harbor Springs, Michigan. The airplane impacted a snow bank and airport fence situated off the departure end of runway 28 (4,257 feet by 75 feet, asphalt). Visual meteorological conditions prevailed at the time of the accident. The business flight was operating under the provisions of 14 Code of Federal Regulations (CFR) Part 91 with an instrument flight plan on file with the Federal Aviation Administration (FAA). The pilot and his four passengers were not injured. The flight was originating at the time of the accident and had the intended destination of Marion Municipal Airport (MNN), Marion, Ohio. The pilot reported that he had landed at MGN around 1745 to pickup his passengers. He stated that the airframe "encountered light ice" during his descent into MGN and he "activated the deice boots" during the instrument approach. The pilot reported that he performed a preflight inspection of the airplane prior to departing MGN. He stated that there was "no significant ice on the aircraft" during the preflight inspection. The pilot reported that at departure the airplane was about 300 pounds under maximum gross weight. The pilot stated that when the airplane reached rotation speed during takeoff it "felt mushy" and he "immediately decided to abort the takeoff." He reported that he aborted the takeoff "slightly beyond" the halfway point of runway 28. The pilot stated that the aircraft slid on some snow at the departure end of the runway and impacted a snow bank and fence. In a subsequent statement the pilot reported that there "was no ice on any leading edges or on top of [an] airfoil" during the aircraft preflight. Emmet County Sheriff Department responded to the accident site. Photographs were taken by the responding officers that show ice accumulation on the leading edges of the wings and vertical stabilizer. Federal Aviation Administration (FAA) inspectors examined the airplane on January 10, 2005. FAA photos show ice accumulation on the leading edges of the wings and the horizontal stabilizer. An FAA inspector reported that there was about 1/4-inch of leading edge ice on the horizontal stabilizer during their examination. "The wing, when contaminated with ice, will ordinarily stall at a lower AOA [angle-of-attack], and thus at a higher airspeed," according to FAA publication "Pilot Guide - Flight in Icing Conditions." The publication states that "even small amounts of ice, particularly if rough" could affect the stalling AOA. The publication also states that during preflight pilots should "remove all frost, snow, and ice from aircraft surfaces because even very small amounts may adversely affect the aerodynamic properties of a wing." During preflight pilots should check the deice boots for "tears, abrasions, and cleanliness," according to the Cessna 414A Pilot Operating Handbook.