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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 liking the video for broader reach and subscribing for future content. Quran clarifies that this video does not constitute legal advice, and recommends consulting an attorney for legal review. He defines an operating agreement as a legally binding document that details the rights and responsibilities of LLC members and outlines the business's operational procedures. While some states do not mandate an operating agreement, having one is suggested for clarity and structure in business management.