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In this video tutorial, Quran from Life Accounting provides a step-by-step guide on writing an LLC operating agreement. He emphasizes the importance of this legally binding document, which details the rights and responsibilities of LLC members and outlines business operations. Although not all states require an operating agreement, it is recommended for clarity and legal protection. Quran advises viewers to seek legal counsel to review their agreements. He also encourages likes and comments on the video for community engagement and support. The tutorial serves to educate small business owners about the significance and creation of an operating agreement.