Lesson 12 discusses the certifications for each type of trust and partnership that will complete Form W-8IMY. This includes Nonwithholding Simple Trusts, Nonwithholding Grantor Trusts, Withholding Trusts, Nonwithholding Partnerships, and Withholding Partnerships and a discussion of their accompanying certifications. After that we conclude the lesson with a talk through the certification of a Nonparticipating Foreign Financial Institution or FFI that has Exempt Beneficial Owners or EBOs.