Private Wealth Services attorneys Eric Mann and Jacob Calvert recently authored the article "ACE Act: Legislation Would Significantly Affect Donor-Advised Funds."  This is the first installment in a series of Trusts and Estates Attorney Analysis columns authored by NGE attorneys and published by Thomson Reuters Westlaw each quarter.  In the article, Eric and Jacob explain how charitable giving via donor-advised funds (DAFs) works, and how oversight and restrictions from the proposed Accelerating Charitable Efforts (ACE) Act would impact donor-advised funds.