Christie Lombard Martin leads the Public Finance Tax Practice at Mintz, where she provides strategic legal counsel on the issuance of tax-advantaged and taxable municipal bonds, including general obligation bonds, revenue bonds, qualified 501(c)(3) bonds, working capital financings, exempt facility bonds, and other private activity bonds. She is nationally recognized for her expertise in private use analysis, a critical component of structuring tax-exempt securities in compliance with federal tax law.
Christie regularly serves as bond counsel, issuer’s counsel, and borrower’s counsel to a diverse range of clients in the governmental, health care, education, and nonprofit sectors. Known for her detail-oriented, solution-focused approach, she helps clients navigate complex financing structures and regulatory requirements with clarity and precision.
Her practice includes advising on post-issuance compliance, including arbitrage rebate calculations, project scope modifications, and private use remediation strategies. Christie also represents clients in IRS bond examinations, and provides guidance on securing private letter rulings, helping issuers and conduit borrowers proactively manage risk and avoid enforcement actions.
A recognized leader in the municipal bond industry, Christie serves on the Board of Directors of the National Association of Bond Lawyers (NABL). She is the former Chair of NABL’s Tax Committee, past Vice Chair of the American Bar Association’s Tax-Exempt Financing Committee, and previously served as Editor-in-Chief of the Federal Taxation of Municipal Bonds Deskbook, a leading industry resource.
Experience
- Served as borrower counsel to Boston College and bond counsel for the issuance of Massachusetts Development Finance Agency Revenue Bonds, Boston College Issue, Series W (2025). The $372,660,000 in bond proceeds were loaned to the College, funding renovations to two new campuses: Messina College, offering a 2-year residential, associate degree program for 1st generation college students, and the Newton East Campus which will be the new location for the Boston College Graduate School of Social Work.
- Represented the Massachusetts Educational Financing Authority (MEFA) as bond counsel for its issuance of Revenue Bonds, Series 2025A (Federally Taxable) and Series 2025B (AMT). This transaction raised $282,055,000 in funds for MEFA, a student loan lender, providing funds that enable students to attend approximately 1,300 participating non-profit colleges and universities. Mintz has served as Bond Counsel, Finance Counsel and Program Counsel to MEFA on all MEFA financing activities since its inception.
- Represented Bowdoin College as both borrower’s counsel and bond counsel on the Finance Authority of Maine Revenue Bonds, Bowdoin College Issue Series 2025A and Series 2025B. The $41 million in multi-modal bonds financed and refinanced renovations to numerous campus buildings, construction of a hockey arena, classroom construction, and network infrastructure upgrades, in part through the refunding of outstanding bonds. This financing marked the College’s first conduit bond issuance in seven years and used a different conduit issuer than for other recent transactions.
- Represented Massachusetts Development Finance Agency as bond counsel and Mass General Brigham, the largest integrated non-profit healthcare system in Massachusetts, as borrower’s counsel for the issuance of Massachusetts Development Finance Agency Revenue Bonds, Mass General Brigham Issue, Series D and Series E. The $459,185,000 tax-exempt bond financing included one tranche of fixed rate bonds and two tranches of variable rate demand bonds. Bond proceeds will fund the building of a new inpatient hospital building and the expansion of a second hospital.
viewpoints
Energy & Sustainability Washington Update — January 2025
December 23, 2024 | Article | By John Lushetsky, R. Neal Martin, Myria S. Garcia
Our January 2025 Energy & Sustainability Washington Update highlights congressional leadership assignments, new legislative initiatives, and updates on DOE’s LNG export pause, Inflation Reduction Act tax credit guidance, and emerging funding opportunities.
New Legislation Would Expand the Use of Municipal Bonds
May 15, 2024 | Alert | By R. Neal Martin, Charles Samuels, Matthew O. Page, Christie Martin, Meghan Burke, Poonam Patidar
Read about the Local Infrastructure Financing Tools (LIFT) Act, pending legislation that calls for policy changes and types of bonds that could be used by governments and nonprofits nationwide for a range of public infrastructure and capital improvement projects.
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
News & Press
173 Mintz Attorneys Across 53 Practice Areas Recognized by The Best Lawyers in America 2026
August 28, 2025
173 Mintz attorneys across 53 practice areas have been recognized by Best Lawyers® in the 2026 edition of The Best Lawyers in America©. Five Mintz attorneys received 2026 “Lawyer of the Year” awards, and 61 firm attorneys were included in the 2026 edition of Best Lawyers: Ones to Watch.
Chambers USA has recognized 43 of Mintz’s practices and 88 of its attorneys in its 2025 guide to the country’s leading law firms. Of those featured in the guide, 17 attorneys and seven practice areas were awarded Chambers’ highest ranking, Band 1. The firm expanded its rankings this year with three new practice area listings and 17 attorneys recognized for the first time or in additional categories.
Mintz announced today that 42 of its practices and 83 of its attorneys earned recognition in the 2024 edition of Chambers USA, a guide to the country’s leading law firms. Of those included in the guide, 18 attorneys and seven practice areas were awarded Chambers’ highest ranking, Band 1. The firm obtained new listings in three practice areas and 10 of its lawyers were recognized for the first time.
BOSTON – Mintz is pleased to announce that Christie Martin has been named as a Fellow by the American College of Bond Counsel (ACBC), a premier organization of distinguished, nationally known bond law lawyers in the United States admitted by invitation only.
Mintz is pleased to announce that 120 firm attorneys have been recognized as leaders by Best Lawyers® in the 2024 edition of The Best Lawyers in America©.
BOSTON –Mintz announced today that 39 of its practices and 81 of its attorneys earned recognition in the 2023 edition of Chambers USA, a guide to the country’s leading law firms.
Mintz Member Poonam Patidar led a Public Finance team in advising the Commonwealth of Massachusetts on a $2.6 billion bond honored as Bond Buyer’s ESG Deal of the Year and Smith’s Research 2022 All-Star Deal of the Year. The transaction builds on the firm’s extensive deal activity in the public finance field.
Best Lawyers® recognized 108 firm attorneys in the 2023 edition of The Best Lawyers in America©. Notably, two Mintz attorneys – Poonam Patidar and Scott M. Stanton – received 2023 “Lawyer of the Year” awards, and 28 firm attorneys were included in the inaugural edition of Best Lawyers: Ones to Watch.
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
Recognition & Awards
Fellow, American College of Bond Counsel (ACBC)
Best Lawyers in America 2024 Lawyer of the Year: Public Finance
Chambers USA: Massachusetts – Public Finance (2017 – 2025)
Best Lawyers in America: Public Finance Law (2021 – 2026)
"Massachusetts Go to Lawyer- Taxation" By Lawyers Weekly
Environmental Finance Sustainable Debt Awards: Green bond of the year - US muni bond (2024)
Involvement
- Chair, The Workshop 2025, National Association of Bond Lawyers annual conference for municipal bond, tax, and securities attorneys
- Member, Board of Directors, National Association of Bond Lawyers
- 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
173 Mintz attorneys across 53 practice areas have been recognized by Best Lawyers® in the 2026 edition of The Best Lawyers in America©. Five Mintz attorneys received 2026 “Lawyer of the Year” awards, and 61 firm attorneys were included in the 2026 edition of Best Lawyers: Ones to Watch.
Chambers USA has recognized 43 of Mintz’s practices and 88 of its attorneys in its 2025 guide to the country’s leading law firms. Of those featured in the guide, 17 attorneys and seven practice areas were awarded Chambers’ highest ranking, Band 1. The firm expanded its rankings this year with three new practice area listings and 17 attorneys recognized for the first time or in additional categories.
