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The video tutorial discusses how to sell or transfer an LLC (Limited Liability Company) to another person or entity. The speaker, the CEO of Asset Protection Planners and Lawyers Limited, briefly reviews filling out an LLC membership certificate and then explains the transfer process. This transfer could involve moving membership to an individual, a living trust, an asset protection trust, or another company. The tutorial highlights that a member of an LLC is similar to a shareholder in a corporation, while a manager is akin to a CEO or president, tasked with operating the business. Notably, a member does not have to be the same person as the manager.