[Code of Federal Regulations] [Title 14, Volume 2] [Revised as of January 1, 2007] From the U.S. Government Printing Office via GPO Access [CITE: 14CFR91.1021] [Page 587] TITLE 14--AERONAUTICS AND SPACE CHAPTER I--FEDERAL AVIATION ADMINISTRATION, DEPARTMENT OF TRANSPORTATION (CONTINUED) PART 91_GENERAL OPERATING AND FLIGHT RULES--Table of Contents Subpart K_Fractional Ownership Operations Sec. 91.1021 Internal safety reporting and incident/accident response. (a) Each program manager must establish an internal anonymous safety reporting procedure that fosters an environment of safety without any potential for retribution for filing the report. (b) Each program manager must establish procedures to respond to an aviation incident/accident.