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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 to help other small businesses and encourages subscription for future content. He provides a disclaimer that the information is not legal advice and suggests consulting an attorney for review. An operating agreement is defined as a legally binding document that details the rights and responsibilities of LLC members and the operational procedures of the business. Although not required in some states, having one is recommended for clarity and compliance.