Harold I. Apolinsky

Harold I. Apolinsky: Attorney with Sirote & Permutt, P.C. AV stamp icon
  • Shareholder at Sirote & Permutt, P.C. (111 Attorneys)
  • 2311 Highland Avenue South, P.O. Box 55727, Birmingham, AL 35205
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Harold Apolinsky is one of the premier estate planning professionals in the country. He was an instrumental force behind many of the current estate planning laws, having testified before Congress in the 1990s. He is also certified as an estate planning law specialist by the National Association of Estate Planners & Councils (NAEPC).

Awards & Accreditations

•Chambers High Net Worth (HNW)
•Private Wealth Law, 2017-2018
•The Best Lawyers in America
•Tax Law, 1983-2019
•Trusts and Estates, 1993-2019
•Best Lawyers 2011 Tax Law Lawyer of the Year in Birmingham
•AV-Preeminent, Martindale-Hubbell Peer Review Rating

Professional Profile


•The Best Lawyers in America
•Tax Law, 1983-2019
•Trusts and Estates, 1993-2019
•Best Lawyers 2011 Tax Law Lawyer of the Year in Birmingham
•AV-Preeminent, Martindale-Hubbell Peer Review Rating
•Birmingham Best Lawyers, Tax Lawyer of the Year, 2011
•Hartman Axley Lifetime Service Award, National Association of Estate Planners & Councils, 2007
•Best of US Inc., Tax Law, 2006
•Corporate Counsel Magazine Best Lawyers in America, Tax Law, 2003
•Argued and won Nash vs. U.S., Supreme Court of the United States, 1970
•American College of Trust and Estate Counsel, Fellow

Thought Leadership

•Estate Planning Law Specialist
•Registered Federal Lobbyist (focus: Repeal of Tax at Death)
•Registered on the Alabama State Court Mediator Roster
•Assists clients with probate of wills and administration of estates
•Assists clients in developing their estate and financial plans and effect reductions in estate, gift, and generation-skipping taxes

Outside the Office

American College of Tax Counsel
Founder and Regent, 1981-87
President, 1981-83
The Group (organization of 150 tax/health lawyers representing family businesses and professionals)
The Community Foundation of Greater Birmingham
Outstanding Professional Adviser Award Recipient, 2005
Small Business Council of America
Chair, 1991-93
VP Legislation, 1994-00
St. Vincent’s Professional Advisor’s Council
Chair, 2005
Alabama Symphony Orchestra Endowment Board
Alabama Law Institute
Chair of the committee which revised Professional Corporation Act
National Association of Estate Planners & Councils
2007 Hartman Axley Lifetime Service Award

Speeches & Publications

•Co-Author, Succession Planning Is a Must, Banking Traditions The Magazine of the Community Bankers Association of Alabama, Winter 2009
•Co-author, Now You See It, Now You Don’t - NOW YOU SEE IT AGAIN: The Federal Estate Tax, Senior Living, August 2002
•Co-author, J.K. Lasser’s New Rules for Estate and Tax Planning, published by John Wiley & Sons, Inc. 2001
•Contributing author, J. K. Lasser Pro - Expert Financial Planning, published by John Wiley & Sons, Inc. 2001
•Interviewed in Mutual Funds Magazine, August 2001, about new estate tax legislation
•Contributing author, Physician Financial Planning in a Changing Environment, McGraw-Hill Publishers, 1996
•Author, Tax Planning for Professionals, Warren, Gorham & Lamont, 1986


Sirote’s Private Clients, Trusts and Estates Practice Group and Four of its Attorneys have received Distinguished Recognition from Chambers and Partners in Chambers High Net Worth Guide - 7/25/2018
Sirote & Permutt Announces 47 Attorneys Selected as The Best Lawyers in America for 2016 - 8/17/2015
Harold Apolinsky and Winston Busby Co-Author JK Lasser’s New Rules for Estate, Retirement, and Tax Planning - 10/23/2014
Sirote & Permutt Attorneys Included in The Best Lawyers in America for 2015 - 8/19/2014
Best Lawyers Recognizes 46 Sirote Attorneys as the Best Lawyers in America for 2014 - 8/16/2013
Sirote & Permutt Estate Planning Alert: What to Know Before Donating - 5/24/2013
Sirote Legal Alert: The Changing Tax Climate - 12/10/2012
Best Lawyers Recognizes 43 Attorneys from Sirote & Permutt as the Best Lawyers in America for 2013 - 11/5/2012
The Latest in Estate Planning from Sirote Co-authors Apolinsky and Stephens - 12/22/2011
Craig Stephens fellow in the American College of Trust & Estate Counsel - 4/25/2011
Apolinsky Named Birmingham Tax Lawyer of The Year - 11/15/2010
Best Lawyers has selected 32 attorneys from Sirote & Permutt for recognition in The Best Lawyers in America for 2011 - 8/27/2010
31 Sirote Attorneys Listed In Best Lawyers - 8/7/2009
Sirote Attorneys Named to Best Lawyers 2009 - 9/26/2008

Areas of Practice (5)

  • Private Clients, Trusts and Estates
  • Estate Planning & Administration
  • High Net Worth Individuals & Families
  • Probate & Trusts
  • Individuals, Families, Estates & Trusts

Education & Credentials

Contact Information:
205-930-5122  Phone
205.212.3888  Fax
University Attended:
University of Alabama, B.S., 1954
Law School Attended:
University of Alabama, LL.B., 1960; University of Alabama School of Law, J.D., 1960; New York University, LL.M., Taxation, 1961
Year of First Admission:
1960, Alabama


•University of Alabama School of Law, Adjunct Professor of Estate Planning, 1974-1999
•Cumberland School of Law, Adjunct Professor of Estate Planning and Taxation, 1976-2001
•Birmingham Bar Association
•Alabama State Bar Association
•Chair, Tax Section, 1972-1973
•American Bar Association
•Tax Section
•Chair, Regional Liaison Meetings Committee, 1991-1993
•Chair, Personal Service Organization Committee, 1982-1984

Birth Information:
Birmingham, Alabama, October 17, 1932

Peer Reviews

  • 5.0/5.0
  • High ethical standing icon
  • A Martindale-Hubbell Peer Rating reflects a combination of achieving a Very High General Ethical Standards rating and a Legal Ability numerical rating.

*Peer Reviews provided before April 15, 2008 are not displayed.

Birmingham, Alabama

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