Christine Saball is a seasoned utility tax executive with more than 20 years of experience advising regulated energy and water utilities on tax strategy, regulatory compliance, and financial transformation serving investor-owned utilities, municipal systems, and public utility commissions, providing guidance on tax law, regulatory requirements, process improvement, and transaction support. Her work enables utilities to invest in critical infrastructure, maintain financial transparency, and deliver reliable, affordable service to their customers and communities.
Ms. Saball specializes in the intersection of tax, regulation, and operations, helping utilities navigate complex challenges and deliver measurable results. Her expertise includes the implementation of advanced tax provision and deferred tax systems for multi-state utilities. Additionally, she has led process modernization initiatives that reduced reconciliation time for plant-related deferred tax items by 50% and improved audit readiness, while ensuring seamless integration with SAP and other enterprise platforms.
Ms. Saball has also played a key role in utility M&A and asset transactions, conducting due diligence on tax exposures, structuring purchase agreements, and modeling the tax impacts of asset sales and acquisitions. Her work has enabled utilities to identify risks, optimize deal structures, and ensure regulatory and tax compliance throughout the transaction lifecycle.
Furthermore, she has provided expert testimony and strategic support for rate case filings in Pennsylvania, New Jersey, Illinois, and other jurisdictions, helping utilities defend complex tax positions and secure favorable regulatory outcomes. Ms. Saball’s leadership in cost and risk management includes reducing staff augmentation costs by 65% in a single year, while maintaining full SOX compliance and a record of zero material weaknesses during periods of significant system change.
Ms. Saball also develops and delivers comprehensive training programs and reference materials to build internal tax and regulatory expertise for utility teams. She is committed to empowering clients to adapt to new systems, standards, and regulatory requirements. She is a Certified Public Accountant and holds a Bachelor of Science in Business Administration (BSBA) with a concentration in Accounting from Boston University’s Questrom School of Business.
B.S., Business Administration, Boston University Questrom School of Business
Pennsylvania Public Utility Commission, and the Public Service Commission of West Virginia