I.G.
Everybody (as in EVERYBODY: adults and kids) should wear life vests at all times on the water and while playing close to the water, even just dipping in their feet. We have a very active boating community up here and there have already been several drowning deaths this year, even though we've had a terrible spring.
Many kids and adults who drown can swim and overestimate their abilities. The water is still cold in most lakes and rivers and even a good swimmer can cramp up suddenly and drown.
Little kids are also at risk when they play at the waters edge. Rocks can be slippery and even small waves can know little kids of their feet.
We will head to the beach in two weeks and even though my in-laws think I'm a lttle overprotective, my daughter will be wearing a life vest and UV-protective clothing at all times. Better safe than sorry!