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In this video, attorney Chris Mathan introduces the topic of articles of incorporation, aiming to simplify legal concepts. He outlines that articles of incorporation are essential documents created when establishing a corporation. Mathan emphasizes their significance as they are necessary for the incorporation process, which follows after promotion in creating a corporation. He reiterates that the first step in incorporation is drafting and executing the articles of incorporation. The video aims to clarify what articles of incorporation are and what contents they should include, serving as a practical guide for viewers interested in corporate formation.