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In this video, attorney Chris Mathan introduces the topic of Articles of Incorporation, emphasizing its importance in the process of creating a corporation. He explains that Articles of Incorporation is a key document prepared by those forming a corporation. Mathan notes that this is discussed as the second step in the incorporation process, following promotion. He indicates that the first step in incorporation involves drafting and executing the Articles of Incorporation. The video aims to simplify legal concepts and principles, making them accessible in under 10 minutes. Further details can be found in his previous video on the steps to create a corporation.