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In this tutorial, Quran from Life Accounting provides a step-by-step guide on writing an LLC operating agreement. He emphasizes the importance of such an agreement, describing it as a legally binding document that details the rights and responsibilities of LLC members and outlines business operations. While some states do not mandate an operating agreement, having one is highly recommended. Quran encourages viewers to like the video, subscribe for future content, and leave comments with questions or feedback. He also notes that the advice given is not legal counsel and recommends having any operating agreement reviewed by an attorney.