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In this tutorial, Quran 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 operational procedures. While some states may not require an operating agreement, it is recommended to have one in place. Quran advises viewers to consult an attorney to review their document for legal validity. He encourages audience engagement by asking for likes and comments and reminds viewers to subscribe for future content. Overall, the tutorial aims to educate small business owners on the importance of this document.