Flight over water...required equipment?

I know it's "smart" to have, say a pfd when flying over water, but what
equipment is "required" by FAA/FARs....

I'm thinking of a situation like flying to Catalina Island from SNA,
maintaining altitude such that we are always in gliding distance of either
SNA or the airport at Catalina....

--
-- ET :-)

"A common mistake people make when trying to design something
completely foolproof is to underestimate the ingenuity of complete
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