"Steven P. McNicoll" writes:

The hand-held GPS is not included in 91.205 because it is
not approved for IFR flight.

If my aircraft contains all of the instruments and equipment
specified in 14 CFR 91.205, then I am in compliance with that
regulation. [...]

Perhaps your scenario is self-contradictory. 91.205.d.2 appears to
require "... navigational equipment appropriate to the ground
facilities to be used ...". If you're filing to a far-away ground
facility (far away airport or navaid) that you don't have appropriate
nagivational equipment (super-duper VOR receiver or substitutable GPS)
to guide yourself to, you may be in violation right there.

It may be interesting to other readers that in other parts of the
world, it is sometimes required to carry sufficient *extra*
navigational equipment that would enable an instrument letdown to an
alternate in the case of a failure of any one.

- FChE