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The provided information is for educational purposes only and does not constitute legal, tax, or financial advice. For specific guidance, consult a licensed attorney or CPA. The content is copyright protected and cannot be redistributed or modified without written consent from the author. An Operating Agreement is an internal document for LLC members that outlines management and financial operations. Unlike LLC Formation Documents, it doesn't need to be submitted to the state, but should be retained with business records. The Agreement details member identities, ownership percentages (membership interests), and management structure, as well as tax-related provisions.