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In this tutorial, Quran from Life Accounting explains how to write an LLC operating agreement step by step. He begins by defining an operating agreement as a legally binding document that details the rights and responsibilities of LLC members and outlines business operations. While some states do not mandate an operating agreement, he recommends having one. Quran emphasizes that the information provided is not legal advice and suggests getting the agreement reviewed by an attorney. He encourages viewers to like the video, subscribe for future content, and leave comments for questions or feedback.