Harold I. Apolinsky

Harold I. Apolinsky: Attorney with Sirote & Permutt, P.C. AV stamp icon
  • Shareholder at Sirote & Permutt, P.C. (112 Attorneys)
  • 2311 Highland Avenue South, P.O. Box 55727, Birmingham, AL 35205
    View Harold I. Apolinsky's office location
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Attorney Awards


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).

Why did you become an attorney?

I liked tax law and people.

Who has inspired you in your career?

I was always Inspired by Ed Friend, Jr., and Karl Friedman, both founders of Sirote & Permutt.

What are you most proud of in your practice?

Probably winning a case before Supreme Court, Nash vs. U.S. I’m also proud to have managed the firm for ten years.

Awards and Accreditations

The Best Lawyers in America
•Chambers USA
•AV-Preeminent Martindale-Hubbell Peer Review Rating , 2019


The Best Lawyers in America

•Tax Law (1983-2019)
•Trusts and Estates (1983-2019)
Best Lawyers

•Tax Law Lawyer of the Year in Birmingham (2011)
•AV Preeminent Martindale-Hubbell Peer Review Rating

•Best of US Inc., Tax Law (2006)
•Corporate Counsel Magazine
• Best Lawyers in America in Tax Law (2003)
•National Association of Estate Planners and Councils
•Hartman Axley Lifetime Service Award (2007)

Thought Leadership

•Registered federal lobbyist with a focus on the repeal of tax at death

•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

•Argued and won Nash vs. U.S. Supreme Court of the United States, 1970

Outside the Office

•Alabama Law Institute
•Chair of committee which revised Professional Corporation Act
•Alabama Symphony Orchestra
•Endowment Board
•American College of Tax Counsel
•Founder and Regent (1981-1987)
•Former President (1981-1983)
•The Community Foundation of Greater Birmingham
•Vice President of Legislation (1994-2000)
•Outstanding Professional Adviser Award (2005)
•The Group (organization of 150 tax/health lawyers representing family businesses and professionals)
•Samford University's Cumberland School of Law
•Adjunct Professor, Estate Planning and Taxation (1976-2001)
•Small Business Council of America
•Chair (1991-1993)
•St. Vincent's Professional Advisor's Council
•Former Chair (2005)
•University of Alabama School of Law
•Adjunct Professor, Estate Planning (1974-1999)

Speeches and Publications

•Co-author, New Rules for Estate and Tax Planning by J. K. Lasser, 2009

•Co-author, Succession Planning Is a Must, Banking Traditions (magazine of the Community Bankers Association of Alabama), 2009

•Co-author, Now You See It, Now You Don't - NOW YOU SEE IT AGAIN: The Federal Estate Tax, Senior Living, August 1, 2002

•Contributing Author, Expert Financial Planning, J.K. Lasser, published by John Wiley & Sons, Inc., 2001
•Contributing Author, Physician Financial Planning in a Changing Environment, McGraw-Hill Publishers, 1996
•Author, Tax Planning for Professionals, Warren, Gorham & Lamont, 1986

•Interviewee regarding new estate tax legislation, Mutual Funds Magazine, August 2001


•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
•Sirote & Permutt Announces 47 Attorneys Selected as The Best Lawyers in America for 2016
•Harold Apolinsky and Winston Busby Co-author J.K. Lasser's New Rules for Estate, Retirement, and Tax Planning
•Sirote & Permutt Attorneys Included in The Best Lawyers in America for 2015
•Best Lawyers Recognizes 46 Sirote Attorneys as the Best Lawyers in America for 2014
•Sirote & Permutt Estate Planning Alert: What to Know Before Donating
•Sirote Legal Alert: The Changing Tax Climate
•Best Lawyers Recognizes 43 Attorneys from Sirote & Permutt as the Best Lawyers in America for 2013
•The Latest in Estate Planning from Sirote Co-authors Apolinsky and Stephens
•Craig Stephens fellow in the American College of Trust & Estate Counsel
•Apolinsky Named Birmingham Tax Lawyer of The Year
•Best Lawyers has selected 32 attorneys from Sirote & Permutt for recognition in The Best Lawyers in America for 2011
•31 Sirote Attorneys Listed In Best Lawyers
•Sirote Attorneys Named to Best Lawyers 2009

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


•Alabama State Bar
•Former Chair, Tax Section (1972-1973)
•Alabama State Court Mediator Roster (Alabama Center for Dispute Resolution)
•Registered Mediator
•American Bar Association
•Former Chair, Regional Liaison Meetings Committee (1991-1993)
•Former Chair, Personal Service Organization Committee (1982-1984)
•Tax Section
•American College of Trust and Estate Counsel (ACTEC)
•Birmingham Bar Association
•National Association of Estate Planners and Councils
•Estate Planning Law Specialist

Birth Information:
Birmingham, Alabama, October 17, 1932

Peer Reviews

  • 5.0/5.0
  • 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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