HISTORY OF FLIGHTOn August 31, 2014, at 1455 eastern daylight time, a Piper PA-25-260, N254AB, was destroyed when it collided with water following a banner pick up at Albert Whitted Airport (SPG), St. Petersburg, Florida. The commercial pilot was fatally injured. Visual meteorological conditions prevailed, and no flight plan was filed. The airplane was registered to Aerial Banners North INC. and operated by Advertising Air Force as a banner tow flight. The flight was conducted under the provisions of Title 14 Code of Federal Regulations Part 91.The flight was originating at the time of the accident. According to the SPG tower controller, the airplane was cleared for takeoff from runway 7. As the airplane departed runway 7, the pilot made a right turn to the intersecting runway 18. The airplane side-stepped the runway to the left and picked up the banner. As the airplane pitched up to climb out, the pilot made a distress call before losing control, entering a downward spiral, and colliding with the water. According to a witness, they watched as the banner tow airplane picked up the banner, and as they were attempting to read the banner the airplane suddenly made a sharp bank to the left. The witness also said that the airplane was at a high angle of attack before it "stalled" and went into a tight, nose down spin towards the water. PERSONNEL INFORMATIONThe pilot, age 70, held a commercial pilot certificate, with ratings for airplane multi-engine land and sea; single-engine land, single-engine sea, and glider. His most recent Federal Aviation Administration (FAA) second-class medical certificate was issued on March 14, 2014. The pilot reported his flight experience included 2,500 total hours and 135 hours within the last six months of his medical exam. A review of company records revealed that the pilot logged a total of 591.5 hours of flight experience in the accident airplane, as of August 9, 2013. AIRCRAFT INFORMATIONThe single-seat, low-wing, fixed landing gear airplane, serial number 25-7556048, was manufactured in 1974. It was powered by a Lycoming O-540-260, 260-horsepower engine, equipped with McCauley propeller. A review of maintenance work orders, the airplane's most recent 100-hour inspection was completed on June 10, 2014. The airplane's maintenance logbooks were not available for review. METEOROLOGICAL INFORMATIONThe recorded weather at SPG, at an elevation of 6 feet, at 1453, included wind from 120 degrees at 5 knots, 10 statute miles visibility, clear sky, temperature 29 degrees Celsius (C), dew point temperature 25 degrees C, and an altimeter setting of 30.11 inches of mercury. AIRPORT INFORMATIONThe single-seat, low-wing, fixed landing gear airplane, serial number 25-7556048, was manufactured in 1974. It was powered by a Lycoming O-540-260, 260-horsepower engine, equipped with McCauley propeller. A review of maintenance work orders, the airplane's most recent 100-hour inspection was completed on June 10, 2014. The airplane's maintenance logbooks were not available for review. WRECKAGE AND IMPACT INFORMATIONThe wreckage was located in Tampa Bay, 75 yards off the end of runway 18. The airplane was intact and came to rest in a flat attitude in approximately 20 feet of water. The airplane was recovered from the bay and examination of the cockpit revealed that the floor board was buckled. The firewall was broken away from the fuselage and still attached to the engine mounts. The instrument panel and instruments were damaged from exposure to salt water. The header tank remained attached to the fuselage and the fuel cap remained locked, and contained an undetermined amount of fuel and sea water. The empennage remained attached to the fuselage and was buckled. The tail wheel assembly remained attached to the empennage. Further examination revealed that the tow hook release remained attached to the empennage assembly. The vertical and horizontal stabilizers were still attached to the empennage. The rudder and elevators remained attached to the flight surfaces at the attachment points, and the respective flight control cables were connected. The left and right aileron cables remained attached to their respective bellcranks. Flight control continuity was established from the cockpit flight controls to the flight control surfaces. The main landing gear assembly was bent aft and still attached to the fuselage. Further examination of the left horizontal stabilizer and elevator revealed markings consistent with contact with the banner rope at the attachment point between the elevator and stabilizer. The elevator trailing edge was also bent downward, and displayed similar rope markings. The banner tow rope also had grease markings from the attachment point between the elevator and stabilizer. The right wing was attached to the fuselage at the wing root, and buckled throughout the span of the wing. The aileron and flap remained attached to the wing and were bulked. The left wing was attached to the fuselage at the wing root, and buckled throughout the span of the wing. The aileron remained attached to the wing, and the flap was broken away from one attachment point. Examination of the engine revealed that the propeller remained attached to the crankshaft. Examination of the propeller revealed that one propeller blade was bent aft towards the fuselage. There were no discrepancies noted that would have precluded normal operation of the propeller. Examination of the engine revealed impact damage on the bottom of the engine. The exhaust and intake manifolds were impact-damaged. The carburetor was impact-damaged and broken off the attachment point. Examination of the carburetor revealed no blockage and the throttle and mixture attachments were still connected. The spark plugs were removed to drain the water from inside the cylinders. After the water was drained, the spark plugs were examined and no anomalies were noted on the electrodes. The magnetos were removed for examination and turned by hand. The magneto couplings were heard engaging but no spark was noted due to salt water damage. The oil dipstick was removed and six quarts of oil was noted on the dipstick. The crankshaft was rotated and compression was obtained on all cylinders. Valve train continuity was also noted throughout the engine. Examination of the engine did not reveal any anomalies that would have precluded normal operation. ADDITIONAL INFORMATIONA review of FAA Information for Banner Tow Operations (FAA/FS-I-8700-1) noted the following in Chapter 2, "EQUIPMENT AND OPERATION SAFETY ISSUES GRAPPLE HOOK DEPLOYMENT. A crucial event during banner tow operations is the deployment of the grapple hook. The grapple hook should be released in such a manner that it, or the grapple line, does not snarl in aircraft control surfaces or landing gear, to include the tailwheel, in conventional gear configurations. The hook line must be observed to have clearance before every low approach. If the grapple line becomes snarled on the tailwheel or a control surface, a reduction in the capability of the pilot to control the airplane may occur. In a worst case scenario, movement of the rudder or elevator control surface may be limited or even jammed. Further, the pilot may not be able to release the grapple line because of the entanglement." A review of the Aerial Banners North training manual and general operating procedures section that stated "Tossing the Hook Out" noted the following: "After takeoff or drop, level off at 400 feet at cruise power. Once clear of any populated area, unwrap the rope from around the hook, keeping the rope and simultaneously apply slight left rudder (for a toss to the left) to allow the hook to fall freely away from the aircraft. Now look back to ensure that the hook is clear of the aircraft by applying rudder pressure without losing your headset or sunglasses in the slip stream. NOTE: Ensure to keep the rope taught prior to tossing the hook out. Failure to do so can entangle the hook/rope on the elevator, rudder horn, or stabilizer brace wires. If this condition is not resolved prior to the pick, the weight/drag of the banner will cause a HOT HOOK and possible unresponsive rudder/elevator!" A review of GPS data revealed that the airplane took off from runway 7, and immediately made a right turn to pick up the banner prior to the loss of control of the airplane. COMMUNICATIONSA review of voice transcription data obtained from the FAA revealed that the pilot contacted the SPG control tower about 1453, to request his takeoff clearance. The pilot received a clearance to depart from runway 7. Approximately two minutes later the pilot contacted the control tower and stated "got to let it go, it's caught in my rudder." There were no other transmissions made by the pilot. MEDICAL AND PATHOLOGICAL INFORMATIONAn autopsy was performed on the pilot by the State of Florida District Seventeen Medical Examiner, Fort Lauderdale, Florida, on April 18, 2009. The autopsy report noted the cause of death as "multiple blunt trauma." Toxicological testing was performed on the pilot by the FAA Bioaeronautical Science Research Laboratory, Oklahoma City, Oklahoma. Review of the toxicology report identified atorvastatin and quinine in liver and blood.