Final answer:
In accordance with Part 91, Subpart F of the Federal Aviation Regulations, an aircraft must be equipped with emergency equipment, including life preservers and potentially liferafts when flying more than 30 minutes or 100 nautical miles from shore over water.
Step-by-step explanation:
If a flight is conducted under Part 91, Subpart F of the Federal Aviation Regulations (FARs), and it will be over water and at a distance more than 30 minutes flying time or 100 nautical miles from shore, the aircraft is required by regulation to have certain emergency equipment.
This includes, but is not limited to, life preservers for each occupant, and on certain flights (defined by the size of the airplane and the area flown over), liferafts with enough capacity for all occupants of the aircraft must also be carried. The key objective here is ensuring the safety of all passengers and crew during over-water operations, where the chances of reaching immediate help in an emergency are reduced.