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In this tutorial, Quran from Life Accounting provides a step-by-step guide on how to write an LLC operating agreement. He emphasizes the importance of the operating agreement, which is a legally binding document that outlines the rights and responsibilities of LLC members and the operational procedures of the business. Quran notes that while some states do not require an operating agreement, having one is advisable for clarity and organization. He encourages viewers to like the video for better visibility, subscribe for future content, and comment for any questions or feedback. A disclaimer is provided, advising viewers to seek legal advice for their operating agreements.