http://www.ecfr.gov/cgi-bin/text-idx?node=14:2.0.1.3.10#se14.2.91_1509 http://www.ecfr.gov/cgi-bin/text-idx?node=14:2.0.1.3.10#se14... Assuming this is a part

http://www.ecfr.gov/cgi-bin/text-idx?node=14:2.0.1.3.10#se14.2.91_1509 http://www.ecfr.gov/cgi-bin/text-idx?node=14:2.0.1.3.10#se14... Assuming this is a part 91 flight, when flying overwater more than 30 minutes flight time or 100 nm from short, they are legally required to have on board: * A life preserver for each occupant of the plane * Enough liferafts for all occupants [however they can share the same one as long as they're not exceeding the rated capacity and buoyancy] * A flare for each liferaft * One portable, floating, water-resistant emergency radio beacon * A lifeline * Survival kits attached to each liferaft