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In this tutorial, the focus is on business associate agreements (BAAs), which are crucial for protecting sensitive information and ensuring collaboration between organizations. BAAs are essential for effective HIPAA compliance but understanding their components can be challenging. They are legally binding contracts, and it's advisable to consult a compliance expert, security officer, or lawyer before finalizing them. The tutorial explains that a BAA is a contract between two parties required by law under HIPAA, aimed at safeguarding protected health information.