1. A method for assigning ACLs to a hierarchical namespace to optimize ACL inheritance, the method comprising: creating an entitlement matrix for a plurality of resources; creating a tree structure having a plurality of nodes for the hierarchical namespace in dependence upon the entitlement matrix; creating a plurality of ACLs in dependence upon the entitlement matrix; identifying a plurality of attachment points in the hierarchical namespace for the ACLs in dependence upon ACL attachment rules; and attaching the ACLs to the attachment points.