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In this video, attorney Chris Mathan introduces the concept of articles of incorporation, explaining its significance in the process of creating a corporation. He emphasizes that this document is crucial and serves as the foundation for incorporation, which follows the promotion stage. Mathan outlines that drafting and executing the articles is the first key step in incorporation. He also mentions that the video will cover what the articles of incorporation are and the essential contents that should be included in this document. For further context, he refers viewers to his previous video on the steps of creating a corporation.