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In this tutorial, Andrew Ayers, a business law and estate planning attorney, discusses the significance of Articles of Incorporation for new businesses. He explains that after deciding to start a business, filing initial documents, including Articles of Incorporation, with the state is essential. Although the name may vary by state, this document notifies the state of the company's formation. Additionally, he emphasizes the importance of obtaining an Employer Identification Number (EIN) from the IRS, which has become a simpler process that can now be done directly online, rather than through an attorney or accountant, as was previously required.