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
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