The document discusses the second conditional, which is used to talk about impossible or unlikely situations. It is formed using the structure "if + past tense/past perfect, would/could/might + bare infinitive". Some examples given include "If I had millions of dollars, I'd give a lot to charity" and "If we met up for lunch, we could go to that new restaurant." The subjunctive form "were" is often used after "I/he/she/it/we" in the if-clause. Advice can also be given using "If I were you...".