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In this video, attorney Chris Mathan introduces the concept of articles of incorporation, a crucial document in the process of forming a corporation. He notes that this video is a continuation of his previous content on the steps to create a corporation. The articles of incorporation serve as a foundational document that outlines the essential information about the corporation. Mathan emphasizes that drafting and executing the articles is the first step in the incorporation process, following promotion. He aims to clarify what articles of incorporation are and what essential contents should be included in this document for those looking to establish a corporation.