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Christie L. Martin

Member

[email protected]

+1.617.348.1769

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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.
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viewpoints

In August, 2016, the IRS issued Revenue Procedure 2016-44, the first comprehensive revision of its management contract safe harbors since Revenue Procedure 97-13.  Rev. Proc. 2016-44 (see our description here) built upon and amplified principles laid out in private letter rulings issued over many years and in Notice 2014-67. 
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After two sets of proposed regulations, Treasury and IRS have now released final regulations on the definition of “issue price” for purposes of arbitrage investment restrictions that apply to tax-advantaged bonds (the “Final Regulations”) and it appears that the third time’s the charm.
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The IRS on August 22, 2016 released long-anticipated Revenue Procedure 2016-44 (Rev. Proc. 2016-44), which substantially increases flexibility in, and provides a less formulaic approach to, the ability of a tax-exempt bond issuer or 501(c)(3) conduit borrower to contract with private parties without jeopardizing the tax-exemption of bonds that financed the facilities at which the applicable services are provided.
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Treasury and IRS today announced a decision to withdraw the much-criticized portion of the notice of proposed rulemaking published in the Federal Register on September 16, 2013 (the “2013 Proposed Regulations”) related to the definition of issue price for tax-advantaged obligations and to propose a revised definition of issue price in its place.
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News & Press

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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.

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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.

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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.

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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.

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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©.

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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.

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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.

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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.

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In an article published by Tax Notes, Mintz Member Christie Martin was quoted on behalf of the National Association of Bond Lawyers in response to the Internal Revenue Service (IRS)’s recent extension until September 2021 of the period during which public approval hearings on qualified private activity bonds may take place by telephone.
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Mintz partner and Massachusetts lawyer Julie Korostoff is one of 49 attorneys recognized as “Leaders in Their Fields” by the 2018 Chambers USA: America's Leading Lawyers for Business guide. Chambers named Korostoff a “Recognized Practitioner” in Technology.
The 2017 Chambers USA: America's Leading Lawyers for Business guide ha recognized 49 Mintz attorneys as “Leaders in Their Fields.” Practice highlights include top rankings for banking and finance.
Mintz served as co-bond counsel to the Brooklyn Arena Local Development Corporation in the refinancing of certain bonds issued for the construction of the Barclays Center in Brooklyn, NY.
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Events & Speaking

Sep
10
2025

The Workshop 2025

Washington, D.C.

Panelist
Oct
12
2022

Tax Hot Topics

National Association of Bond Lawyers

Chicago

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Panelist
Sep
12
2019

NABL U Presents The Workshop

National Association of Bond Lawyers

Fairmont Chicago, 200 North Columbus Dr., Chicago, IL

Panelist
Dec
7
2015

2015 Tax Exempt Bond Compliance Workshop

Treasury Institute for Higher Education

Hilton Orlando Lake Buena Vista, Orlando, FL

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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)

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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
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