Mr. Gleitman's practice is limited to implementing estate planning strategies for individuals who want comprehensive estate plans custom-designed for their needs. He has submitted 52 issues for private letter ruling requests to the IRS and he has received favorable rulings on all 52 issues; the IRS rulings were on structures involving discounts to reduce estate tax values, sophisticated charitable tax strategies and complex asset protection planning structures, which are his three areas of emphasis in estate planning. Mr. Gleitman's asset protection planning strategies are used to protect 1) a client's childrens' inheritances from potential divorce judgments and 2) the client from business risks.