Christie Lombard Martin leads the public finance tax practice at Mintz and focuses her practice on tax matters in connection with the firm’s roles as bond counsel, underwriter’s counsel, borrower’s counsel and purchaser’s counsel for a variety of municipal bond issues. She acts as bond counsel and tax counsel for issuers and conduit borrowers in the health care, government, education, financial services, and nonprofit sectors and is experienced with both taxable and tax advantaged bonds including governmental general obligation and revenue bonds, qualified 501(c)(3) bonds, working capital bonds, exempt facility bonds and other private activity bonds.
Christie works with issuers and conduit borrowers to develop and implement effective post-issuance compliance procedures. She assists with private use analysis and strategies and when necessary represents issuers and conduit borrowers in resolving issues through the IRS voluntary closing agreement program. Christie also represents issuers and conduit borrowers in connection with IRS bond examinations. Christie currently serves as the Chair of the National Association of Bond Lawyers Tax Law Committee. She is a frequent panelist at industry conferences and has served as editor-in-chief of the Federal Taxation of Municipal Bonds Deskbook.
Christie Lombard Martin leads the public finance tax practice at Mintz and focuses her practice on tax matters in connection with the firm’s roles as bond counsel, underwriter’s counsel, borrower’s counsel and purchaser’s counsel for a variety of municipal bond issues. She acts as bond counsel and tax counsel for issuers and conduit borrowers in the health care, government, education, financial services, and nonprofit sectors and is experienced with both taxable and tax advantaged bonds including governmental general obligation and revenue bonds, qualified 501(c)(3) bonds, working capital bonds, exempt facility bonds and other private activity bonds.
Experience
- Serve as bond and/or borrower counsel to several higher education institutions including Boston College, Boston University, the College of the Holy Cross, Merrimack College, Endicott College, Bowdoin College, and Johnson & Wales University with respect to new money and refunding bonds issued by conduit issuers.
- Serve as bond and borrower counsel to Mass General Brigham, Inc., a large healthcare system, with respect to new money and refunding bonds issued by the Massachusetts Development Finance Agency and the New Hampshire Health and Education Facilities Authority and with respect to direct issues of taxable bonds.
- Serve as bond counsel to the Commonwealth of Massachusetts in connection with new money and refunding bonds including “green bonds” used to finance a variety of environmentally beneficial projects.
- Represented the Commonwealth of Massachusetts as bond counsel and disclosure counsel on this combined new money/advance refunding issue involving General Obligation Bonds, Consolidated Loan of 2016, Series F (Green Bonds) (Federally Taxable), and General Obligation Refunding Bonds, 2016 Series B. The transaction featured the Commonwealth’s third issuance of “green bonds” to finance a variety of environmentally beneficial projects, with the green bonds being sold as taxable bonds to maintain maximum flexibility with respect to private sector involvement with the financed projects.
- Bond and agency counsel to the Massachusetts Development Finance Agency in connection with bonds and notes issued for the financing of various capital projects for institutions of higher education and hospitals.
- Served as bond counsel to the Massachusetts Development Finance Agency in connection with a new money and refunding bond issues for Wellforce, Inc., a Massachusetts based health system.
- Bond and agency counsel to the Massachusetts Development Finance Agency in connection with bonds and notes issued for the financing of various capital projects for qualified institutions.
viewpoints
Treasury and IRS Release Final Tax Regulations for LIBOR Replacement Amendments
January 7, 2022 | Advisory | By Christie Martin, Matthew O. Page
SOFR So Good! IRS Makes It Easier to Say ‘Goodbye’ to LIBOR
October 10, 2019 | Alert | By Christie Martin, Matthew O. Page
IRS Releases Proposed Regulations Consolidating Guidance on Reissuance of Tax-Exempt Bonds
January 11, 2019 | Blog | By Christie Martin
Final Private Activity Bond Public Approval Regulations Streamline Notice Requirements
January 4, 2019 | Blog | By Christie Martin
IRS Expands Remedial Action for Nonqualified Use of Tax-Advantaged Bonds
April 13, 2018 | Alert | By Christie Martin
IRS Expands Remedial Action for Nonqualified Use of Tax-Advantaged Bonds
April 13, 2018 | Blog | By Christie Martin
IRS Releases New Public Approval Proposed Regulations
October 13, 2017 | Blog | By Christie Martin
Tax Guidance to Slow Under Trump. Even More Emphasis on Letter Rulings in Bond Transactions?
February 15, 2017 | Blog | By Maxwell Solet, Christie Martin
IRS Clarifies New Management Contract Safe Harbors
January 24, 2017 | Blog | By Maxwell Solet, Christie Martin
Treasury/IRS Provide Early Holiday Present: Final “Issue Price” Regulations Released
December 13, 2016 | Blog | By Christie Martin, Maxwell Solet
News & Press
IRS Extends Period for Dial-In Bond Hearings
November 9, 2020
Mintz Recognized by Chambers USA 2019
April 26, 2019
Chambers USA 2018 Ranks Mintz Attorneys & Practices
May 03, 2018
Chambers USA 2017 Ranks Mintz Attorneys & Practices
May 26, 2017
Mintz Serves as Co-Bond Counsel to Brooklyn Arena Local Development Corporation in Bond Refinancing
October 03, 2016
Events & Speaking
NABL U Presents The Workshop
National Association of Bond Lawyers
Fairmont Chicago, 200 North Columbus Dr., Chicago, IL
2015 Tax Exempt Bond Compliance Workshop
Treasury Institute for Higher Education
Hilton Orlando Lake Buena Vista, Orlando, FL
Christie Lombard Martin leads the public finance tax practice at Mintz and focuses her practice on tax matters in connection with the firm’s roles as bond counsel, underwriter’s counsel, borrower’s counsel and purchaser’s counsel for a variety of municipal bond issues. She acts as bond counsel and tax counsel for issuers and conduit borrowers in the health care, government, education, financial services, and nonprofit sectors and is experienced with both taxable and tax advantaged bonds including governmental general obligation and revenue bonds, qualified 501(c)(3) bonds, working capital bonds, exempt facility bonds and other private activity bonds.
Recognition & Awards
- Chambers USA: Massachusetts (Band 2) – Banking & Finance: Public Finance (2020 – 2023)
- Chambers USA: Massachusetts – Banking & Finance: Public Finance (2017 – 2019)
- Best Lawyers in America: Public Finance Law (2021 – 2023)
- "Massachusetts Go to Lawyer- Taxation" By Lawyers Weekly
Christie Lombard Martin leads the public finance tax practice at Mintz and focuses her practice on tax matters in connection with the firm’s roles as bond counsel, underwriter’s counsel, borrower’s counsel and purchaser’s counsel for a variety of municipal bond issues. She acts as bond counsel and tax counsel for issuers and conduit borrowers in the health care, government, education, financial services, and nonprofit sectors and is experienced with both taxable and tax advantaged bonds including governmental general obligation and revenue bonds, qualified 501(c)(3) bonds, working capital bonds, exempt facility bonds and other private activity bonds.
Involvement
- Chair, Tax Committee of the National Association of Bond Lawyers
- Member, National Association of Bond Lawyers
- Member, Massachusetts Bar Association
- Member, Maine Bar Association
Recent Insights
