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In this video tutorial, Quraan from Life Accounting explains how to write an LLC operating agreement step by step. He emphasizes that an operating agreement is a legally binding document detailing the rights and responsibilities of LLC members and the business's operational procedures. While some states may not mandate an operating agreement, its importance is highlighted for clarifying member roles. Quraan advises viewers to seek legal counsel to review their agreements, reminding them that the video is not legal advice. He encourages engagement through likes and comments and invites viewers to subscribe for more financial education content.