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In this tutorial, Quran from Life Accounting explains how to write an LLC operating agreement step-by-step. He emphasizes the importance of the operating agreement as a legally binding document that outlines the rights and responsibilities of LLC members and details the business operations. Although not all states mandate an operating agreement, having one is recommended. The video encourages engagement through likes, comments, and subscriptions while clarifying that the content does not constitute legal advice, suggesting consultation with an attorney for review of any operating agreement.