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In this video, Quran from Life Accounting provides a step-by-step tutorial on writing an LLC operating agreement. He emphasizes the importance of liking the video and subscribing for future content. A quick disclaimer is provided, stating that the video does not constitute legal advice and recommends consulting an attorney to review the operating agreement. Quran explains the operating agreement as a legally binding document that details the rights and responsibilities of LLC members and the operational procedures for the business. He notes that while not all states require an operating agreement, it is advisable to have one in place for better clarity and structure.