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This video discusses the importance of filing a Delaware Certificate of Incorporation when setting up a corporate entity in Delaware. This document is required by the state and includes necessary elements for creating a legal entity. There are also optional elements that may be included. Delaware has a standardized format for this document, but opinions on what should be included may vary depending on who is setting it up. It is the first document filed with the state and is used to add the entity to the corporate registrar.