THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

American Commercial Lines Inc. (ACLI)

4/13/2006 Proxy Information

Mr. Huber served as Chairman and the interim Chief Executive Officer of American Commercial Lines, LLC (ACL) from April 2004 until January 2005.

We have transactions with various related parties, primarily affiliated entities. We believe that the terms and conditions of those transactions are in the aggregate not materially more favorable or unfavorable to us than would be obtained on an armÕs-length basis among unaffiliated parties.

The Company has received legal services from the law firm of Hogan & Hartson and paid that firm an aggregate of $152,537 through March 31, 2006. Mr. Yeutter, a Director, is a senior advisor to that firm. The amount paid by the Company to Hogan & Hartson for legal service rendered in 2005 was $0. The amount paid to Hogan & Hartson in 2006 was less than five percent of the firmÕs, and of the CompanyÕs, gross revenues for 2005. The Company does not expect amounts to be paid to Hogan & Hartson in 2006 to exceed five percent of the CompanyÕs, or that firmÕs, revenues in 2006.

We are party to a registration rights agreement with HY I pursuant to which we agreed to register under the Securities Act the resale of the shares of our common stock owned by HY I. GVI Holdings and certain of its affiliates have become parties to this agreement in connection with the distribution of HY IÕs holdings of our common stock to its members.

Prior to October 6, 2004, we owned 50% of the ownership interests of GMS. We recorded terminal service expense with GMS of $0.7 million for 2004; $1.3 million for 2003; $0.6 million for the seven months ended December 27, 2002; and $0.3 million for the five months ended May 28, 2002. On October 6, 2004, we sold our 50% ownership interest in GMS to Mid-South Terminal Company, L.P. for $14.0 million in cash.

Prior to April 22, 2004, we owned 50% of the ownership interest of UABL, the operating company serving the Paran‡/ Paraguay River Systems. We recorded vessel charter revenue from UABL of $3.1 million for 2004; $10.1 million for 2003; $5.9 million for the seven months ended December 27, 2002; and $4.5 million for the five months ended May 28, 2002. We also recorded administrative fee expenses to UABL of $2.3 million for 2004; $7.3 million for 2003; $4.3 million for the seven months ended December 27, 2002; and $3.2 million for the five months ended May 28, 2002. We also sold used barges to UABL for $0.5 million in 2003. Vessel charter rates were established at fair market value based upon similar transactions. As of December 31, 2005 we had no outstanding accounts receivable or liabilities with UABL. On April 22, 2004, we sold our interest in UABL to Ultrapetrol (Bahamas) Limited and other assets for a purchase price of $24.1 million, plus the return to our subsidiary ACBL Hidrov’as Ltd. of 2,000 previously issued shares of ACBL Hidrov’as and the assumption of certain liabilities.

We have approximately a 46.1% ownership interest in GMS Venezuela C.A. We recorded $1.5 million in revenue from the sale of terminal services to GMS Venezuela in 2002. We had no revenue from sales of terminal services to GMS Venezuela in 2003, 2004 or 2005. As of December 31, 2005, we had $3,453,246 in accounts receivable from loans and advances to GMS Venezuela. We also guaranteed a loan to GMS Venezuela from the International Finance Corporation that had an outstanding balance of $714,000.

In 2001, we and Vectura Group (an entity affiliated with Citigroup Venture Capital Equity Partners and the predecessor-in-interest to DHC) each purchased a 50% interest in Vessel Leasing LLC. After May 28, 2002, as a result of the Danielson Recapitalization, Vessel Leasing was fully consolidated for financial reporting purposes. Before the consolidation, we, through Jeffboat, sold new barges for $47.8 million to Vessel Leasing in 2001. We recorded $3.9 million in capital leases with Vessel Leasing in 2001. The remaining barges were leased by Vessel Leasing to an ACL LLC subsidiary through operating leases which resulted in vessel charter expense of $1.8 million for the five months ended May 28, 2002. Vessel charter rates and sale prices for barges were established at fair market value based upon similar transactions. On January 12, 2005, we purchased the other 50% ownership interest in Vessel Leasing from DHC for $2.5 million. Vessel Leasing was merged into ACBL in 2005.

Benjamin Huber, the son of Richard Huber (a director of ACL and our former Interim Chief Executive Officer), was employed by ACBL from August 1, 2002 to August 31, 2005. On September 1, 2005 we entered into a consulting arrangement with Ben Huber which was terminated on February 28, 2006. We paid Benjamin Huber the following in compensation in the years indicated: in 2006, $13,000 (consulting fees); $25,430 (contract bonus); $3,495 (deferred income under the Supplemental Savings Plan); in 2005, $30,000 (consulting fees); $90,946 (salary); $18,914 (bonus) and $8,593 (earned and accrued vacation); in 2004, $123,809 (salary) and $12,303 (bonus); in 2003, $115,008 (salary), $11,499 (bonus) and $8,040 (vehicle allowance); and in 2002, $47,917 (salary), $61,192 (relocation expenses) and $3,350 (vehicle allowance).

On July 24, 2002, the board of directors of DHC amended DHCÕs 1995 Stock and Incentive Plan and granted stock options to our management for 1,560,000 shares of DHC common stock. The options have an exercise price of $5.00 per share and expire ten years from the date of grant. One half of the options vested over a four-year period in equal annual installments and one half of the options vested over a four-year period in equal annual installments contingent upon our financial performance. The outstanding options accelerated and became fully vested on January 11, 2005 as a result of our change in ownership. We accounted for the stock options under the intrinsic value method based on Accounting Principles Board Opinion No. 25, ÒAccounting for Stock-Based Compensation.Ó Because the market price of DHC common stock was lower than the exercise price of the options at the date of grant and the financial performance targets have not been met, no expense has been recognized in the accompanying consolidated financial statements.

On May 29, 2002, DHC issued 339,040 shares of restricted DHC common stock to our management. These restricted shares were valued at fair value at the date of issuance and vested with respect to one third of the shares in equal annual installments over a three-year period. The full value of these shares was recorded as other capital with an offset to unearned compensation in stockholdersÕ equity. As employees rendered service over the vesting period, compensation expense was recorded and unearned compensation was reduced. As of December 31, 2004, two-thirds of the shares had vested for individuals still employed by us. The remaining unvested shares were cancelled on January 11, 2005.