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The video tutorial discusses how to draft a Shareholders Agreement, which is essential for companies with two or more shareholders. A shareholders agreement is a contract defining the rights and responsibilities of shareholders. It typically addresses key aspects such as the number of shares owned by each shareholder, the existence of different classes of shares, and the associated rights and responsibilities. While some share class information can be included in the constitution of the company, it may also be specified in the shareholders agreement. Additionally, the agreement can outline whether the company is permitted to issue additional shares in the future.