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The tutorial discusses drafting a Shareholders Agreement, which is essential for companies with two or more shareholders. A Shareholders Agreement is a contract that outlines the rights and responsibilities of each shareholder. Key points it can cover include the number of shares owned by each shareholder, the existence of different share classes, and the rights associated with them. Additionally, the agreement may address the company's ability to issue additional shares in the future. While some of this information might also be included in the company's constitution, it is often addressed within the Shareholders Agreement itself.