Yes, of course.
A graduated rate estate is a trust that is entitled to use the graduated rates. Trusts are generally taxed at the top marginal rate, but these trusts, the graduated rate estate trusts, arise on the death of an individual, and they're entitled to use the marginal tax brackets.
When they make a donation, there's some flexibility in what income that donation can be applied against. It can be used in the taxation year of the estate in which the donation is made, in an earlier taxation year of the graduated rate estate, or in the last two taxation years of the deceased individual.
The issue arises because a graduated rate estate only is in existence for 36 months. What these measures do is increase up to 60 months the period in which you can make one of these donations and have it applied against a previous year of the estate or against the last two years of the individual. It thus gives extra time for donations to be made after a graduated rate estate crosses that 36-month threshold.