; and (2) by adding at the end the following: Over $10,000,000 but not over $50,000,000 $4,395,800, plus 55 percent of the excess of such amount over $10,000,000. Over $50,000,000 $26,395,800, plus 65 percent of the excess of such amount over $50,000,000. . (c) Effective date The amendments made by this section shall apply to estates of decedents dying and gifts made after December 31, 2018. 202. Required minimum 10-year term, etc., for grantor retained annuity trusts (a) In general Subsection (b) of section 2702 is amended— (1) by redesignating paragraphs (1), (2), and (3) as subparagraphs (A), (B), and (C), respectively, and by moving such subparagraphs (as so redesignated) 2 ems to the right; (2) by striking For purposes of and inserting the following: (1) In general For purposes of ; (3) by striking paragraph (1) or (2) in paragraph (1)(C) (as so redesignated) and inserting subparagraph (A) or (B)