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In this tutorial, the speaker discusses drafting a Shareholders Agreement, which is essential for companies with two or more shareholders. A Shareholders Agreement is a contract that outlines the rights and responsibilities of shareholders. Key elements typically covered include the number of shares owned by each shareholder, the existence of different classes of shares, and the respective rights and responsibilities associated with those classes. While some share class information can be included in the constitution, it may also be addressed within the Shareholders Agreement. Additionally, the agreement may specify whether the company can issue additional shares in the future.