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In this video, attorney Chris Mathan introduces the concept of articles of incorporation, aiming to simplify legal concepts for viewers. He emphasizes that the articles of incorporation are essential documents prepared during the incorporation process of a corporation. Mathan outlines that these articles must be drafted and executed correctly, as they are a vital step following the promotion of a corporation. He references a previous video on the steps to create a corporation, indicating that drafting the articles of incorporation is crucial to successful incorporation. The video aims to clarify what the articles of incorporation are and what contents they should include.