What is the breathing method of the killer whale?

Crocodilians have a secondary bony palate that enables them to breathe when partially submerged, even if the mouth is full of water. Their internal nostrils open in the back of their throat, where a special part of the tongue called the "palatal valve" closes off their respiratory system when they are underwater. This way they can open their mouths underwater without choking. Most reptiles lack a secondary palate, but some skinks (family Scincidae) have evolved a bony secondary palate too, to varying degrees. Source: Wikipedia