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The tutorial discusses how to draft a Shareholders Agreement, which is essential for companies with two or more shareholders. A Shareholders Agreement is a contract that outlines the rights and responsibilities of each shareholder. Key components include the number of shares owned by each shareholder and the existence of different classes of shares, along with their respective rights and responsibilities. While some share class details may be covered in the company’s constitution, they can also be included in the Shareholders Agreement. Additionally, the agreement may address the company’s ability to issue additional shares in the future.