14 CFR § 136.7

Before takeoff each pilot in command shall ensure that each passenger has been briefed on the following:

Procedures for fastening and unfastening seatbelts;

Prohibition on smoking; and

Procedures for opening exits and exiting the aircraft.

For flight segments over water beyond the shoreline, briefings must also include:

Procedures for water ditching;

Use of required life preservers; and

Procedures for emergency exit from the aircraft in the event of a water landing.

If any passengers on board a flight conducted under this part are secured with a supplemental restraint system, the pilot in command of that flight must ensure those passengers are briefed in accordance with § 91.108(g) of this chapter.