Skip to main content

Christie L. Martin

Member

[email protected]

+1.617.348.1769

Share:

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.

viewpoints

IRS Relaxes Restrictions on Management Contracts for Bond-Financed Facilities

August 24, 2016 | Advisory | By Christie Martin, Maxwell Solet

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.
Read more

IRS Revamps Proposed Issue Price Definition for Municipal Bonds

June 23, 2015 | Blog | By Maxwell Solet, Christie Martin

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.
Read more
Read less

News & Press

News Thumbnail
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.
Press Release Thumbnail
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©.
Press Release Thumbnail
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.
Press Release Thumbnail
BOSTON – Mintz congratulates The Commonwealth of Massachusetts on winning a pair of awards for its $2.6 billion Special Obligation Revenue Bonds (Unemployment Insurance Trust Fund) 2022 Series A & B (Federally Taxable)(Social Bonds).
News Thumbnail
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.
Press Release Thumbnail
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.
Read less

Events & Speaking

Panelist
Oct
12
2022

Tax Hot Topics

National Association of Bond Lawyers

Chicago

Conference Reference Image
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

Read less

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

  • Fellow, American College of Bond Counsel (ACBC)

  • Best Lawyers in America 2024 Lawyer of the Year: Public Finance

  • 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 – 2024)

  • "Massachusetts Go to Lawyer- Taxation" By Lawyers Weekly

Read less

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
Read less