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In this video, attorney Chris Mathan introduces the concept of Articles of Incorporation, highlighting their significance in the process of forming a corporation. He explains that the Articles of Incorporation are essential documents prepared during incorporation, following the promotion phase. Mathan emphasizes that these articles need to be drafted and executed properly, as they outline key information about the corporation. The video aims to clarify what the Articles of Incorporation entail and what specific contents should be included in this critical document for potential business owners. For further context, he refers viewers to his previous video on the steps to creating a corporation.