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In this video, attorney Chris Mathan introduces the concept of Articles of Incorporation, a key document for establishing a corporation. He explains that the Articles of Incorporation is prepared by those forming the corporation and is a crucial step following promotion in the incorporation process. The video serves as a guide to understanding the contents that should be included in these articles. Mathan also refers viewers to a previous video that discusses the steps for creating a corporation, emphasizing that drafting and executing the Articles of Incorporation is the first step in the incorporation process.