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The tutorial presents an overview of articles of incorporation, which are essential initial documents for starting a business. Andrew Ayers, a business law and estate planning attorney, explains that these documents, which may have different names depending on the state, need to be filed with the state to inform them of the new company. Additionally, he emphasizes the importance of obtaining an EIN from the IRS, a process that has become streamlined and can now be completed easily at irs.gov, unlike in the past when it required assistance from accountants or attorneys.