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In this tutorial, Quran from Life Accounting explains how to write an LLC operating agreement step by step. He emphasizes that an operating agreement is a legally binding document that specifies the rights and responsibilities of LLC members and the business's operational procedures. While some states do not mandate an operating agreement, it is still important for outlining management structure and minimizing disputes. Quran also advises viewers to consult an attorney to review their operating agreement for legal accuracy. He encourages likes, subscriptions, and comments for further engagement with the channel.