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Christie L. Martin

Member

[email protected]

+1.617.348.1769

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Christie 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 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. She has been designated as a 2026 Go-To Lawyer – Taxation by Massachusetts Lawyers Weekly.

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 two-year residential, associate degree program for first-generation college students, and the Newton East Campus, 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 nonprofit 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 multimodal 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 nonprofit health care 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

Proposed IRS regulations would prohibit race-based policies at private schools and could affect 501(c)(3) status, scholarships, and bonds.

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Explore key municipal finance proposals before Congress, including tax-exempt advance refunding, infrastructure financing initiatives, and new nonprofit hospital reporting requirements, and learn how Mintz and ML Strategies can help organizations navigate emerging legislative developments.

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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.

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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.

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The alert provides background on the transition to a post-LIBOR world and reviews the tax guidance provided by the Department of Treasury and IRS in final regulations taking effect on March 7, 2022.
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This alert describes how Proposed Regulations from the IRS will help facilitate an orderly transition from LIBOR, with minimum cost and disruption to the market.
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On December 31, 2018, the Department of Treasury and Internal Revenue Service released long-awaited proposed regulations (the “Proposed Regulations”) that address when modifications to the terms of tax-exempt bonds are treated as an exchange of existing bonds for newly issued (or “reissued”) bonds for purposes of section 103 and sections 141 through 150 of the Internal Revenue Code and when an issuer’s acquisition of its bonds results in such bonds ceasing to be outstanding for federal tax purposes.
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On December 31, 2018, the Department of the Treasury and the Internal Revenue Service released final regulations (the “Final Regulations”) relating to public approval requirements for tax exempt private activity bonds.  The Final Regulations update and streamline implementation of the public approval requirement for tax exempt private activity bonds provided in section 147(f) of the Internal Revenue Code and are largely an improvement over the existing regulations that date back to 1983.  
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The IRS on April 11, 2018 released Revenue Procedure 2018-26 (Rev. Proc. 2018-26), which include the expansion of remedial action options in connection with certain post-issuance leases to private parties of facilities financed with tax-exempt bonds.
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The IRS on April 11, 2018 released Revenue Procedure 2018-26 (Rev. Proc. 2018-26), which expands remedial action options in connection with certain post-issuance leases to private parties of facilities financed with tax-exempt bonds.
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News & Press

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Events & Speaking

Panelist
Oct
14
2026

The Workshop 2026

NABL

Chicago, IL

Image of a conference room with people at table
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: Lawyer of the Year – Public Finance (2024, 2027)

  • Chambers USA: Massachusetts – Public Finance (2017 – 2026)

  • Best Lawyers in America: Public Finance Law (2021 – 2027)

  • Lawyers Weekly: Massachusetts Go-To Lawyer – Taxation (2026)

  • 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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