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The information provided is for educational purposes only and not legal, tax, or financial advice. For tailored advice, consult a licensed attorney or CPA. The content is copyrighted and cannot be redistributed without permission. An Operating Agreement is an internal document for LLC members that outlines management details. It specifies member identities and ownership percentages (membership interest) and defines the management structure and tax responsibilities. Unlike LLC Formation Documents, the Operating Agreement does not need to be filed with the state but should be retained with business records.