When is approved flotation gear required on an aircraft?

Approved flotation gear is mandated when flying for hire beyond power-off gliding distance from shore because it ensures safety measures are in place for commercial operations. The rationale behind this requirement is that in the event of an emergency landing on water, the ability to utilize flotation gear could be life-saving for passengers and crew.

In commercial operations, there is an inherent responsibility to ensure the safety of all onboard, and being beyond gliding distance from shore increases the risk of an emergency landing scenario where flotation gear would be essential. This requirement is less stringent for private flights and is primarily focused on commercial flights due to the higher standards of safety expected in the commercial aviation sector.

Other options suggest various scenarios for flotation gear use, but they do not align with the specific regulatory requirements related to commercial operations and gliding distance, which is the critical factor for this question.