On February 24, 2017, about 0639 eastern standard time, a Cirrus SR-20, N255JB, was destroyed when it impacted terrain shortly after takeoff from Spruce Creek Airport (7FL6), Daytona Beach, Florida. The private pilot and passenger were seriously injured. Instrument meteorological conditions prevailed and an instrument flight rules (IFR) flight plan had been filed. The personal flight, destined for Lumberton Regional Airport (LBT) Lumberton, North Carolina, was conducted under the provisions of 14 Code of Federal Regulations Part 91. Track data obtained from Federal Aviation Administration (FAA) radar sensors depicted the airplane climbing out on runway heading to about 300 feet mean sea level, before beginning a descending right turn to the north. About two minutes later, radar contact was lost at an altitude of 50 feet on a northerly ground track. The pilot stated during the preflight he did not see any low clouds and was able to see stars above him. The pilot intended to depart under visual flight rules (VFR) and open his IFR flight plan after he had reached 1,000 ft. At sunrise, he departed under VFR, while retracting the flaps on initial climbout he encountered instrument meteorological conditions (IMC). He stated, "I was not able to see the low fog until I encountered it." He turned right to avoid any traffic that may have been on final approach to the opposite runway then suddenly he saw a tree. He maneuvered the airplane in an attempt to avoid the tree, then recalled being on the ground, upside down in the airplane. He stated he had not yet begun to transition to instrument flying when he encountered IMC. An FAA inspector examined the airplane at the accident site. According to the inspector, the engine was separated from the airframe. The wings, cockpit, fuselage, and empennage all sustained extensive impact damage. A postaccident examination of the airframe and engine revealed no preimpact mechanical anomalies that would have prevented normal operation of the airplane. The four-seat, low-wing, tricycle gear airplane was manufactured in 2000, and was equipped with a Continental IO-360. Its most recent inspection was completed in March 2017, at that time the airplane had 1,985 flight hours. The pilot held a private pilot certificate with a rating for airplane single engine land and instrument airplane. His most recent FAA third-class medical certificate was issued on July 31, 2017. The pilot reported 790 total hours of flight experience at the time of the accident, and about 80 hours of actual instrument time. The weather conditions reported at Dayton Beach Regional Airport, Daytona Beach, Florida, located about 7 nautical miles north of the accident site, at 0627, included scattered clouds at 500 feet, wind from 340 at 7 knots, visibility 6 statute miles, mist, temperature 19° C, dew point 19° C, and an altimeter setting 29.79 inches of mercury. Spatial Disorientation According to FAA Advisory Circular AC 60-4A, "Pilot's Spatial Disorientation," tests conducted with qualified instrument pilots indicated that it can take as long as 35 seconds to establish full control by instruments after a loss of visual reference of the earth's surface. AC 60-4A further states that surface references and the natural horizon may become obscured even though visibility may be above VFR minimums, and that an inability to perceive the natural horizon or surface references is common during flights over water, at night, in sparsely-populated areas, and in low-visibility conditions.