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In this video, attorney Andrew Ayers explains the importance of articles of incorporation for new business owners. He highlights that these documents are typically one of the first filings required by state authorities, serving as formal notice of the business's establishment. While the name may vary by state, their purpose remains consistent. Additionally, Ayers stresses the necessity of obtaining an Employer Identification Number (EIN) from the IRS, a process that has become user-friendly and can now be completed directly on the IRS website, rather than relying solely on accountants or attorneys.