For which flights are life jackets required according to part 135 operations?

Life jackets are required for single-engine flights over water beyond gliding distance because of the increased risk of needing to ditch the aircraft in an emergency. When operating a single-engine aircraft, if an engine failure occurs over water, the pilot may not be able to glide back to safety. Therefore, regulations mandate the use of life jackets to enhance passenger safety in such scenarios, ensuring that everyone is prepared should an emergency landing in water occur. This requirement is particularly critical in areas where rescue resources may be limited, highlighting the importance of preparedness and safety measures during high-risk flight operations.