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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 this document, which outlines the rights and responsibilities of LLC members and details business operations. While some states do not mandate an operating agreement, having one is crucial for legal clarity and management structure. Qaran advises viewers to seek legal counsel for their agreements, reminding them that the video is not legal advice. He encourages engagement by asking viewers to like the video, subscribe, and leave comments for questions or appreciation.