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In this video, attorney Chris Mathan explains the concept of articles of incorporation and their significance in the corporation formation process. He highlights that the articles of incorporation are a critical document prepared by individuals establishing a corporation. Mathan notes that the articles of incorporation must be drafted and executed as the first step in incorporation, following promotion. He promises to clarify what should be included in this document, stating that it is essential for those looking to create a corporation. Viewers are encouraged to refer to his previous video on the steps of creating a corporation for further context.