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In this tutorial, Qaran from Life Accounting guides viewers on how to write an LLC operating agreement step by step. He emphasizes the importance of this document, which outlines the rights and responsibilities of LLC members and the operational structure of the business. While not all states mandate an operating agreement, it is recommended to have one for clarity and legal protection. Qaran also reminds viewers that this is not legal advice and encourages them to consult an attorney to review their agreement. He invites viewers to engage with the video by liking, subscribing, and leaving comments.