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In this tutorial, Quraan from Life Accounting explains how to write an LLC operating agreement. He emphasizes the importance of this legally binding document, which details the rights and responsibilities of LLC members and outlines business operations. Although not required in some states, having an operating agreement is recommended. Viewers are encouraged to like the video, subscribe for future content, and leave comments or questions. A disclaimer is provided, stating that this information is not legal advice and that an attorney should review the operating agreement before finalization.