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In this tutorial, Quran from Life Accounting guides viewers on how to write an LLC operating agreement step by step. He emphasizes the importance of the operating agreement, defining it as a legally binding document that specifies the rights and responsibilities of LLC members and the operational procedures of the business. While some states do not mandate an operating agreement, it is crucial for outlining the structure and management of the LLC. Quran also advises consulting an attorney to review the agreement, clarifying that the video's content does not constitute legal advice. Lastly, he encourages viewers to engage with the channel by liking, subscribing, and commenting.