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In this video, attorney Chris Mathan introduces the concept of articles of incorporation, emphasizing its importance in creating a corporation. He notes that following promotion, the second step in forming a corporation is incorporation, and the first step in this process is drafting the articles of incorporation. Mathan explains that articles of incorporation is a document prepared by those establishing a corporation, detailing essential information required for its formation. The video aims to clarify the contents and significance of the articles of incorporation, providing viewers with a simplified understanding of this legal concept. The tutorial is part of a broader effort to simplify legal principles in under ten minutes.