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In this video tutorial, Quran from Life Accounting provides a step-by-step guide on writing an LLC operating agreement. He emphasizes that this document is crucial as it outlines the rights and responsibilities of LLC members and details how the business will operate. While some states do not mandate an operating agreement, it is recommended for clarity and legal protection. Quran advises viewers to seek legal counsel to ensure the agreement is properly crafted. He encourages likes and subscriptions to the channel for more small business financial education content, and invites viewers to ask questions or provide feedback in the comments section.