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Antonio D. Martini

Partner

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 has been on NABL’s Board of Directors since 2009. Tony served as the President of NABL from 2014-2015. He is currently serving as Immediate Past President of NABL. He is also a Fellow of the American College of Bond Counsel.

Experience

Representative Transactions

  • 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

Credentials

Work Experience

  • 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)

Honors & Awards

  • Best Lawyers in America® (2017-2020) Recognized for Tax Law
  • Chambers USA America's Leading Lawyers for the category of Banking & Finance: Public Finance
  • Super Lawyers® Bonds & Government Finance, Massachusetts

Professional Affiliations

  • American College of Bond Counsel, Fellow
  • Boston Bar Association, Member
  • National Association of Bond Lawyers, President (2014-2015)

Bar Memberships

  • California, 1991
  • Massachusetts, 1999
  • United States Court of Appeals, Ninth Circuit, 1992
  • United States District Court, Northern District of California, 1992
  • United States Tax Court, 1993

News & Insight

Publication

IRS Releases Final Public Hearing and Approval Regulations for Tax-Exempt Bonds

January 14, 2019

On December 31, 2018, the U. S. Department of the Treasury and the Internal Revenue Service (IRS) released Treasury Decision 9845, which sets forth final regulations on the public hearing and approval requirements that are prescribed for tax-exempt private…

Publication

September 2018 update on FY 2019 federal budget sequestration affecting build America bonds and other direct pay subsidy bonds

September 6, 2018

Earlier this summer, the Internal Revenue Service announced that the percentage reduction, or budgetary sequestration rate, that will be applied to interest subsidy payments on so-called “direct-pay” bonds for fiscal year 2019 (which begins on October …

Publication

SEC Rule 15c2-12 Amendments Require Disclosure of Additional Events

August 28, 2018

On August 15, 2018, the Securities and Exchange Commission (SEC) finalized and adopted amendments to Rule 15c2-12 of the Securities Exchange Act of 1934 (Rule 15c2-12), which proscribes certain notice requirements pertaining to obligations of state and loc…

Publication

Tax Cuts and Jobs Act Becomes Law, Terminates Tax-Exempt Advance Refunding Bonds

December 26, 2017

On December 22, 2017, H.R. 1, the “Tax Cuts and Jobs Act”, was signed into law. Addressing a wide range of tax policy and revenue matters, starting with a 40% reduction in the corporate income tax rate and significant adjustments to the tax brackets fo…

Publication

Senate-Approved Version of Tax Cuts and Jobs Act Would Terminate Tax-Exempt Advance Refunding Bonds

December 4, 2017

On December 2, 2017, the United States Senate approved its version of the bill entitled the “Tax Cuts and Jobs Act”.  Although the Senate bill is aligned with the version of the Act approved by the House of Representatives on November 16, 2017 with re…

Publication

Senate Version of Tax Bill Would Terminate Tax-Exempt Advance Refunding Bonds, Preserve Private Activity Bonds

November 10, 2017

On November 9, 2017, the Congressional Joint Committee on Taxation released a detailed report on the provisions in the Senate version of the bill entitled the “Tax Cuts and Jobs Act”.  The Senate bill, like the House version of the bill released on No…

Publication

House Tax Bill Would Terminate Tax-Exempt Private Activity Bonds and Advance Refunding Bonds

November 6, 2017

On November 2, 2017, Republicans in the House of Representatives released a bill entitled the “Tax Cuts and Jobs Act” that would make the most thoroughgoing revisions to the federal tax laws in more than a generation.  At the top level, this bill woul…

Publication

August 2017 update on FY 2018 federal budget sequestration affecting build America bonds and other direct pay subsidy bonds

August 8, 2017

Under current law, direct pay bond subsidy payments are subject to federal budgetary sequestration through fiscal year 2025.  On August 2, 2017, the Internal Revenue Service released a statement noting that the percentage reduction that will be applied to…

Publication

IRS Releases Final Issue Price Regulations for Tax-Exempt Bonds

December 14, 2016

On December 8, 2016, the Treasury Department and the Internal Revenue Service released Treasury Decision 9801, which sets forth final regulations providing a revamped definition of the “issue price” of tax-exempt bonds under the arbitrage bond rules of…

Publication

IRS Releases New Management Contract Safe Harbor Guidance for Tax-Exempt Bond Financed Facilities

August 23, 2016

On August 22, 2016, the Internal Revenue Service released Revenue Procedure 2016-44 (“RP 2016-44”), which lays out a new and significantly liberalized safe harbor model for management contracts affecting facilities that are financed with tax-exempt bon…

Publication

Treasury and IRS Release Arbitrage Bond Regulations

July 22, 2016

On July 18, 2016, the United States Department of the Treasury and the Internal Revenue Service published a package of regulations revising and updating the “arbitrage bond” rules of Section 148 of the Internal Revenue Code. With certain exceptions, Se…

Publication

February 2016 Update on Federal Budget Sequestration that Affects Build America Bonds and Other Direct Pay Subsidy Bonds

February 17, 2016

Under current law, direct pay bond subsidy payments are subject to federal budgetary sequestration through fiscal year 2025. On February 9, 2016, the Office of Management and Budget released the nondefense mandatory sequester percentage for fiscal year…

Publication

Treasury Releases Final Allocation and Accounting Regulations

December 2, 2015

In late October 2015, the United States Department of the Treasury released comprehensive final regulations governing allocations and accounting under the “private activity bond” rules of Section 141 of the Internal Revenue Code. Section 141 of the Cod…

Publication

NABL President Martini Joins Hinckley Allen

May 1, 2015
Publication

Tony Martini Comments on the IRS Memo on Build America Bonds

December 29, 2014
Publication

Tony Martini and the NABL Provide Tax Guidance for 2015

December 29, 2014
Publication

Tony Martini Weighs In on the Ratepayer Appeal in Jefferson County's Chapter 9 Bankruptcy Plan

December 29, 2014
Publication

Tony Martini Elected as a Fellow at the American College of Bond Counsel

August 25, 2014
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Firm News

56 Hinckley Allen Attorneys Recognized by Best Lawyers in America 2020

August 15, 2019

Only one lawyer in each specialty in each region is honored as a “Lawyer of the Year” by Best Lawyers®. Since its first publication in 1983, Best Lawyers® has become universally regarded as the definitive guide to legal excellence. Best Lawyers compi…

Firm News

Chambers USA 2019 Ranks Hinckley Allen Attorneys and Practices

April 25, 2019

Hinckley Allen is proud to announce that the 2019 edition of Chambers USA has recognized several of the firm’s practice areas and attorneys for their outstanding work.Chambers USA rankings are based on extensive in-depth interviews with attorneys and cli…

Firm News

51 Hinckley Allen Attorneys Recognized by Best Lawyers in America 2019

August 15, 2018

Hinckley Allen is pleased to announce that Best Lawyers® has recognized 51 attorneys in the 2019 edition of The Best Lawyers in America®, including seven “Lawyers of the Year.” Only one lawyer in each specialty in each region is honored as a “La…

Firm News

Chambers USA 2018 Ranks Hinckley Allen Attorneys and Practices

May 3, 2018

Hinckley Allen is proud to announce that the 2018 edition of Chambers USA has recognized several of the firm’s practice areas and attorneys for their outstanding work.Chambers USA rankings are based on extensive in-depth interviews with attorneys and cli…

Firm News

52 Hinckley Allen Attorneys Recognized by Best Lawyers of America

August 18, 2017

Noble F.Jomarie T.Robert J.James J.Leon C.John J.William W.Christine K.

Firm News

Hinckley Allen Expands Public Finance Practice with New Partners, Antonio Martini and Kris Moussette

May 7, 2015

Two prominent local attorneys, Antonio Martini and Kris Moussette, have joined Hinckley Allen’s Boston office as partners in the firm’s growing Public Finance practice. Both attorneys are joining Hinckley Allen from Locke Lord LLP in Boston.“Tony and…

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Events

Past Event

New Management Contract Rules and How They May Affect Your Organization

November 8, 2018

Antonio D. Martini will discuss "New Management Contracts and How They May Affect Your Organization" at the Connecticut Health and Educational Facilities Authority Client Conference (CHEFA). In this discussion, CHEFA clients will learn what is allowed, and…

Past Event

Refundings and Reissuance

February 21, 2018

View information for next year’s event, as well as photos from this year’s event here.The National Association of Bond Lawyers (NABL) was established in 1979 to promote the integrity of the municipal market through the education of its members in the …

Past Event

Capstone Session on Strategic Debt Planning

December 6, 2017

Hinckley Allen Partner Antonio Martini will be speak at the Treasury Institute for Higher Education's 2017 Tax Exempt Bond Compliance Conference. This year's conference aims to provide higher education professionals, supporters, and speakers with an inte…

Past Event

Tax Hot Topics for Issuer's Counsel

October 6, 2017

Hinckley Allen Partner Antonio Martini spoke at the National Association of Bond Lawyer's (NABL) Bond Attorney's Workshop about "Tax Hot Topics for Issuer's Counsel."The National Association of Bond Lawyers (NABL) was established in 1979 to promote the int…

Past Event

Colloquium on the New Issue Price Regulations

October 4, 2017

Hinckley Allen Partner Antonio Martini spoke on a panel at the American College of Bond Counsel's (ACBC) "Colloquium on the New Issue Price Regulations."The American College of Bond Counsel was formed in 1995 for the purpose of recognizing lawyers who have…

Past Event

To Fund or Not to Fund

December 4, 2015

Hinckley Allen Partner Antonio Martini spoke at the Treasury Institute for Higher Education's 2015 Tax Exempt Bond Compliance Conference. The conference aims to provide higher education professionals, supporters, and speakers with an interactive learni…

Past Event

MCDC: Lessons Learned

December 1, 2015

Hinckley Allen Partner Antonio Martini spoke at the Annual Meeting of Municipal Advisors on a panel discussing "MCDC: Lessons Learned."

Past Event

Do Municipal Bond Markups Reflect Accounting Quality?

August 1, 2015

Hinckley Allen Partner Antonio Martini spoke at Brandeis University's 4th Annual Municipal Finance Conference, discussing the research paper by Professor Angela K. Gore from George Washington University "Do Municipal Bond Markups Reflect Accounting Quality…

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