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In this tutorial, the speaker, known as the business guy, discusses the completion of LLC membership certificates, which signify ownership in a limited liability company. Properly filled-out certificates serve as proof of ownership and demonstrate compliance with legal formalities, enhancing protection against lawsuits and tax audits. The speaker, with extensive experience in company formation since 1991 and part of a firm established in 1906, emphasizes the importance of this process. Viewers are encouraged to watch until the end for crucial information on accurately filling out their LLC membership certificates.