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In this tutorial, the speaker discusses tolling agreements, a topic that has arisen recently in consultations with clients. A tolling agreement is typically presented by a plaintiff's attorney who, instead of immediately filing a lawsuit, sends a demand letter that includes a tolling agreement. This document effectively pauses the statute of limitations on the claim, allowing the parties time to negotiate before legal action is taken. The speaker notes that whether to enter into a tolling agreement is subjective and dependent on a client's specific strategic considerations. Although not frequently asked about, the speaker emphasizes the importance of understanding their implications in legal disputes.