Aquatic Combat
Like aerial combat, determining positioning underwater can be tricky, and it's best to be relaxed with movement rules, flanking, and so forth when running aquatic combat. When someone gets knocked out underwater, they usually float up or sink down. You decide based on their buoyancy; most adventurers carry a heavy enough load to sink.
When one group is in the water and another is outside it, note that the aquatic combat rules for attacks apply when either party is in water. You might decide that a character in the water is concealed against someone outside it due to distortion, and vice versa. All nonhazardous liquids use the same rules as water.