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In this tutorial, Qaran from Life Accounting explains how to write an LLC operating agreement step by step. He emphasizes the importance of liking the video to help other small businesses and subscribing for future content. A disclaimer is provided that this information does not constitute legal advice, and viewers are encouraged to consult an attorney. The operating agreement is defined as a legally binding document outlining members' rights and responsibilities and the LLC's operational procedures. While not all states mandate an operating agreement, it is recommended to have one in place. The tutorial aims to guide viewers through creating this essential document.