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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 agreement, describing it as a legally binding document that details the rights and responsibilities of LLC members and outlines business operations. While some states do not require an operating agreement, it is beneficial for clarifying roles and expectations. Quran also mentions that viewers should consult an attorney for legal advice on their specific agreement. He encourages viewers to like the video, subscribe for more content, and engage through comments for any questions or feedback.