14 CFR § 27.1415

Emergency flotation and signaling equipment required by any operating rule in this chapter must meet the requirements of this section.

Each raft and each life preserver must be approved and must be installed so that it is readily available to the crew and passengers. The storage provisions for life preservers must accommodate one life preserver for each occupant for which certification for ditching is requested.

Each raft released automatically or by the pilot must be attached to the rotorcraft by a line to keep it alongside the rotorcraft. This line must be weak enough to break before submerging the empty raft to which it is attached.

Each signaling device must be free from hazard in its operation and must be installed in an accessible location.