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The information presented is for educational purposes only and does not constitute legal, tax, or financial advice. For specific guidance, consult a licensed attorney or CPA. The content is copyright protected and may not be redistributed without written consent from the author. An Operating Agreement is an internal document for LLC members that outlines management and operational procedures. It does not need to be filed with the state and should be kept with business records. The agreement details member identities, their ownership percentages (membership interest), and outlines management structure.