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In this video tutorial, attorney Chris Mathan introduces the concept of articles of incorporation, emphasizing their importance in the process of creating a corporation. He notes that the articles of incorporation are key documents prepared by individuals establishing a corporation. Mathan references a previous video discussing the steps to create a corporation, highlighting that drafting and executing the articles is the first crucial step after promotion. He aims to simplify legal concepts, making them accessible within a brief time frame. The tutorial will detail the contents that should be included in the articles of incorporation.