Since "MAS 2.9" is not a universally known standalone term, it most likely refers to a specific clause, section, or sub-regulation within a larger legal or financial framework. Based on common academic and professional contexts, the most probable reference is to the regulations, specifically a numbered guideline.
From a strict utilitarian standpoint, the math of the two lifeboats problem is deceptively simple. The goal is to maximize the preservation of life. If Lifeboat A is sinking with ten people, and Lifeboat B can save them, the moral imperative is to transfer the passengers. If transfer is impossible due to rough seas, a utilitarian might argue that casting some overboard to save the remainder is the "correct" action. This is often referred to as the "Trolley Problem" logic applied to maritime law: one death is a tragedy, but ten deaths is a statistic of failure. mas 2.9