At about 18:30 eastern time, the flight crew of Comair flight 5054, an EMB-120, reported experiencing an upset event and a loss of altitude after encountering icing conditions. The aircraft was 46 minutes into a scheduled flight from Nassau, Bahamas, to Orlando, Fla., and diverted to West Palm Beach. Examination of the aircraft found substantial damage to the elevators and the horizontal stabilizer, but no injuries.