N450EM

The pilot reported to a Federal Aviation Administration inspector that, after completing a preflight inspection of the airplane and an engine run up, he taxied the airplane for departure. As the airplane rotated off the runway, the pilot noted that the control yoke felt "heavy." Approximately 25 feet above the ground, the pilot elected to abort the takeoff, and pitched the airplane's nose down. The airplane contacted the runway, bounced, and became airborne again. As the airplane touched down a second time in a nose-down attitude, the propeller struck the runway and the nose landing gear collapsed. The airplane skidded off the right side of the runway and came to rest inverted, resulting in substantial damage to the vertical stabilizer, right wing, and engine firewall. Postaccident examination of the airplane revealed that the elevator trim wheel was set approximately halfway between the neutral trim and full nose-down trim positions.