14 CFR § 29.1415

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

Each liferaft and each life preserver must be approved. In addition—

Provide not less than two rafts, of an approximately equal rated capacity and buoyancy to accommodate the occupants of the rotorcraft; and

Each raft must have a trailing line, and must have a static line designed to hold the raft near the rotorcraft but to release it if the rotorcraft becomes totally submerged.

Approved survival equipment must be attached to each liferaft.

There must be an approved survival type emergency locator transmitter for use in one life raft.