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This 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 may not be copied or redistributed without consent. An Operating Agreement is a document for LLC members that outlines the management and operations of the LLC. Unlike LLC Formation Documents, it does not need to be filed with the state and is kept internally. The agreement specifies the members and their ownership percentages (membership interests), and details the management structure and tax-related matters for the LLC.