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In this tutorial, the speaker discusses tolling agreements, a topic not frequently inquired about. A tolling agreement occurs when a plaintiff's attorney issues a demand letter instead of filing a lawsuit, proposing a tolling agreement that pauses the statute of limitations on claims. This agreement outlines the alleged wrongdoings and the records requested, alongside the threat of lawsuit if unsigned. The speaker emphasizes that the decision to enter a tolling agreement is subjective and based on strategic considerations, as some attorneys may impose this while others may not. Understanding the implications of such agreements is crucial for entrepreneurs facing potential legal claims.