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In this video, Andrew Ayers, a business law and estate planning attorney, explains the concept of articles of incorporation. When starting a business, one of the initial requirements is to file documents with the state, with the articles of incorporation being a key document. This document serves as a notice to the state that you are establishing a company, although it may have different names depending on the state. Additionally, it is important to contact the IRS to obtain an Employer Identification Number (EIN), a process that has been simplified and can now be completed directly through the IRS website, unlike in the past when it often required the assistance of accountants or attorneys.