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In this tutorial, Quraan from Life Accounting provides a step-by-step guide on writing an LLC operating agreement. He explains that an operating agreement is a legally binding document detailing the rights and responsibilities of LLC members and the operational procedures of the business. While not all states mandate an operating agreement, it is strongly recommended to have one. Quraan encourages viewers to like the video and subscribe for more content, while also advising that this information is not a substitute for legal advice, urging viewers to consult an attorney for their specific needs.