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In this video tutorial, the presenter from Life Accounting explains how to write an LLC operating agreement step by step. They emphasize the importance of having this legally binding document to outline the rights and responsibilities of the LLC members and how the business will operate. While some states may not require an operating agreement, it is recommended to have one. The video includes a disclaimer that this is not legal advice and encourages viewers to have their operating agreement checked by an attorney. Subscribe to the channel for future videos and leave a comment with any questions or feedback.