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In this tutorial, Matthew explains how to create a release of liability form. He begins by directing viewers to a link for legal templates and suggests clicking on "business forms" to explore options. Using the search function, he recommends selecting either a general release or a car accident activity waiver, opting for the general release. Matthew demonstrates how to fill out the form, starting with the releaser's name and address, and notes that he will also be using Texas for the governing state. He covers entering claims to be released, choosing payment type (money or item), specifying an amount, and concludes by addressing the need for a witness or notary.