RedactedNarrative: Preliminary information is that a mother and her son were on a paddle boat and the mother decided to take a dip and jumped in the water.  Almost immediately her son heard gurgling and said his mother was struggling and jumped in after her. He was not able to swim and could not save her.  Owner of the paddle boat and residence of the home that the victim was vacationing heard cries for help and rescued the son.  Mother was already deceased.  No wearable pfd's were used.  2 type iv throwable pfd's.  Still under investigation.