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In this video, attorney Chris Mathan introduces the concept of articles of incorporation, outlining their significance in the process of establishing a corporation. He emphasizes that the articles of incorporation are essential documents prepared by the founders and discusses their necessary components. Mathan references a previous video that details the steps of creating a corporation, identifying the drafting and execution of articles of incorporation as the second step following promotion. The video aims to clarify what articles of incorporation are and guide viewers on their contents, assisting those looking to create a corporation effectively.