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In this tutorial, the speaker discusses drafting 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 shareholders. Key aspects it can cover include the number of shares owned by each shareholder and the existence of different share classes, along with their respective rights and responsibilities. While share class details can sometimes be included in the company's constitution, they may also be part of the shareholders agreement. Additionally, the agreement can specify whether the company can issue additional shares in the future.