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This video tutorial by Quran from Life Accounting explains how to write an LLC operating agreement step by step. Quran emphasizes the importance of this legally binding document, which details the rights and responsibilities of LLC members and the operation of the business. While not all states require an operating agreement, it is recommended to have one for clarity and structure. Quran advises viewers to consult an attorney to review their agreement, as the content is not legal advice. He encourages interaction by asking viewers to like the video, subscribe to the channel, and leave comments for any questions or feedback.