Antonio Martini

Practice Areas

Public Finance; Tax; Corporate & Business Transactions; Banking & Financial Institutions; Health Care; Nonprofit; Senior Living

Career

Hinckley Allen

Chair, Public Finance

Partner (2015-Present)

Locke Lord LLP

Partner (2015-2015)

Edwards Wildman Palmer LLP/Palmer & Dodge, LLP (Merged into Locke Lord)

Partner (2001-2015)

Associate (1998-2000)

Orrick Herrington & Sutcliffe LLP

Associate (1992-1998)

Hon. Jerome Farris, 9th Circuit U.S. Court of Appeals

Clerk (1991-1992)

Professional Memberships

American College of Bond Counsel, Fellow

Boston Bar Association, Member

National Association of Bond Lawyers, President (2014-2015)

Publications

Final Regulations for Energy Investment Subsidies Available to Tax-Exempt Entities

IRS Activates Registration Portal for Energy Investment Subsidies Available to Tax-Exempt Entities

New Regulations for Energy Investment Subsidies Available to Tax-Exempt Entities

New Federal Subsidies Available to Tax-Exempt Entities for Energy Investments

Revenue Procedure 2022-20: IRS Permanently Authorizes Toll-Free Teleconference TEFRA Hearings

IRS Releases Final Regulatory Guidance on the LIBOR “Sunset”

Infrastructure Investment and Jobs Act Becomes Law, Establishes New Tax-Exempt Bond Categories for Broadband and Carbon Capture Facilities

SEC Releases Order Granting a Temporary Exemption for Municipal Advisors Soliciting Banks to Place Bonds

IRS Blesses “Dial-In” TEFRA Hearings and Enhances Bond Self-Purchase Guidance in Response to COVID-19 Emergency

Expert in these Jurisdictions

California, 1991

Massachusetts, 1999

United States Court of Appeals for the Ninth Circuit, 1992

United States District Court for the Northern District of California, 1992

United States Tax Court, 1993

Experience

Tony focuses his practice on municipal finance-related federal tax law, with an emphasis on tax-exempt governmental facilities financings, qualified 501(c)(3), exempt facility and qualified small issue and other private activity bond financings, tax revenue anticipation and other working capital financings, advance refunding structures, interest rate swap and other municipal finance-related derivative products, defense of IRS bond examinations and taxable bond and tax credit bond financings for state and local governments and other eligible borrowers.

Tony also has experience in general federal corporate taxation and tax dispute work. He is a regular speaker and panelist on federal tax law issues at the National Association of Bond Lawyers’ tax seminars and Bond Attorneys’ Workshops, and served from 2002 to 2003 as Editor-in-Chief of NABL’s treatise, Federal Taxation of Municipal Bonds. In addition, he served as Chair of NABL’s 2008 Tax and Securities Law Institute and served on NABL’s Board of Directors from 2009 to 2016. Tony was the President of NABL from 2014 to 2015. He is also a Fellow of the American College of Bond Counsel.

Work Highlights

Bond Counsel to the Vermont Economic Development Authority

Underwriters Counsel and Remarketing Agent Counsel to Bank of America Merrill Lynch for various corporate tax-exempt financing programs

Served as Bond Counsel for $496 Million Bond Issue to Benefit Partners Healthcare System

Served as Bond Counsel to Northeastern University in connection with $250 Million Bond Issue to Finance New Science and Engineering Facility

Trustees of Boston College 501(c)(3) Revenue Bonds

State of Vermont Special Obligation Transportation Infrastructure Bonds

Southcoast Health System 501(c)(3) Revenue Bonds

Bowdoin College Century Bonds

Education

Awards