Page 4: of Marine News Magazine (December 2010)

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4 MN December 2010

POSTMASTER Time Value Expedite

MarineNews ISSN#1087-3864 is published monthly, 12 times a year by Maritime Activity

Reports, Inc., 118 East 25th Street, New York, N. Y. 10160-1062. The publisher assumes no responsibility for any misprints or claims and actions taken by advertisers. The publisher reserves the right to refuse any advertising. Contents of this publication either in whole or in part may not be reproduced without the express permission of the publisher.

POSTMASTER: Send address changes to MarineNews,118 East 25th Street, New

York, N.Y. 10160-1062.

MarineNews is published monthly by Maritime Activity Reports Inc. Periodicals Postage paid at New York, NY and additional mailing offices.

ISSN#1087-3864 USPS#013-952

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For more information call Rhoda Morgan at: (212) 477-6700; fax: (212) 254-6271; morgan@marinelink.com

PUBLISHER

John C. O’Malley • jomalley@marinelink.com

Associate Publisher & Editor

Greg Trauthwein• trauthwein@marinelink.com

Managing Editor

Raina Clark • rainaclark@marinelink.com

Contributing Writers

Lawrence R. DeMarcay, III • Frederick B. Goldsmith • Matt Gresham •

Randy O’Neill • Jim Shirley • Ken Wells

PRODUCTION

Production Manager Irina Tabakina • tabakina@marinelink.com

Production Assistant Amanda O’Malley • aomalley@marinelink.com

SALES

Vice President, Sales & Marketing

Rob Howard • howard@marinelink.com

Sales Administration & Office Manager Rhoda Morgan • morgan@marinelink.com

Sales & Event Coordinator Michelle Howard • mhoward@marinelink.com

Classified Sales Manager Dale Barnett • barnett@marinelink.com tel: 212-477-6700

Advertising Sales Managers

National Sales Manager

Jack Bond • bond@marinelink.com

Tel: 561-732-1659 Fax: 561-732-8063

Lucia Annunziata • annunziata@marinelink.com Terry Breese • breese@marinelink.com

Tel: 212-477-6700 Fax: 212-254-6271 Tel: 561-732-1185 Fax: 561-732-8414

Tristan McDermott • mcdermott@marinelink.com Dawn Trauthwein • dtrauthwein@marinelink.com

Tel: 561-732-0312 Fax: 561-732-9670 Tel: 631-472-2715 Fax: 631-868-3575

Mike Kozlowski • kozlowski@marinelink.com

Tel: 561-733-2477 Fax: 561-732-9670

Managing Director, Intl. Sales

Tony Stein • tony.r.stein@btinternet.com

Tel/Fax: +44-1506-822240

Uwe Riemeyer • riemeyer@intermediapartners.de

Tel: +49 202 27169 0 Fax: +49 202 27169 20

CORPORATE STAFF

Manager, Accounting Services Rhoda Morgan • morgan@marinelink.com

Manager, Public Relations Mark O’Malley • momalley@marinelink.com

Manager, Marketing Jocelyn Redfern • jredfern@marinelink.com

Manager, Info Tech Services Vladimir Bibik • bibik@marinelink.com

CIRCULATION

Circulation Manager Kathleen Hickey • mncirc@marinelink.com

MarineNews On the Cover 24 Great Boats of 2010

Pictured on this month’s cover is the Fire Boat

Three Forty-Three, built by Eastern Shipbuilding for the NY City Fire

Department, named in honor of the 343 NYC

Firefights lost in the terrorist attack of 9/11.

Legal Perspectives 14 The Zone of Uncertainty

By Lawrence R. DeMarcay, III

Legal Perspectives 18 The Bisso Doctrine

By Jim Shirley

Finance 22 Changes in Lease Reporting

By Richard J. Paine, Sr. 36 People & Company News 39 Directory:

Coatings/Corrosion Control 41 By the Numbers 40 Products 43 Classified 48 Ad Index

Photo: Creative Communications Consultants