CONTENTSMarineNews March 2014 • Volume 25 Number 3 BY THE NUMBERS128 Passenger Vessel Safety Record INSIGHTS12 Ben Billings President and CEO, Offshore Marine Service Association FINANCE18 Beating the Bye-Bye Bonus Blues A changing tax landscape doesn’t have to mean bad news – at least not just yet. By Richard J. Paine, Sr. SHORTSEA SHIPPING26Real Marine Highways The Columbia/Snake River System de