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 Vice 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.
- Harvard Law School (JD, cum laude)
- University of Massachusetts - Amherst (MPA)
- College of the Holy Cross (BA, cum laude)
- Served as bond and borrower counsel to College of the Holy Cross with respect to refunding bonds issued by the Massachusetts Development Finance Agency and bank loan amendments.
- Served as bond and borrower counsel to Partners HealthCare System, Inc. 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.
- Served as bond and borrower counsel to Merrimack College with respect to new money bonds issued by the Massachusetts Development Finance Agency.
- Served as bond counsel to the Commonwealth of Massachusetts in connection with new money/advance 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.
Recognition & Awards
- Chambers USA: Massachusetts (Band 2) – Banking & Finance: Public Finance (2020)
- Chambers USA: Massachusetts – Banking & Finance: Public Finance (2017 – 2019)
- Member, National Association of Bond Lawyers
- Member, Massachusetts Bar Association
- Member, Maine Bar Association
- Member, American Bar Association: Section of Taxation