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In this tutorial, Quran from Life Accounting explains how to write an LLC operating agreement step by step. He emphasizes the importance of this legally binding document, which details the rights and responsibilities of LLC members and outlines the business's operational procedures. While some states do not mandate an operating agreement, having one is beneficial for clarity and protection. Quran advises viewers to consult an attorney to review their operating agreement, highlighting that the information provided is not legal advice. He encourages engagement by asking viewers to like, subscribe, and leave comments.