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In this tutorial, the speaker discusses the importance of drafting a Shareholders Agreement for companies with multiple shareholders. A Shareholders Agreement is a contract that outlines the rights and responsibilities of shareholders. Key elements typically covered include the number of shares each shareholder owns, the existence of different classes of shares, and the associated rights and responsibilities for each class. While some share class information can be included in the company's constitution, a Shareholders Agreement may also address whether the company can issue additional shares in the future.