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In this tutorial, Quran from Life Accounting explains how to write an LLC operating agreement step by step. He begins by defining an operating agreement as a legally binding document that details the rights and responsibilities of LLC members and the operational procedures of the business. While not all states mandate an operating agreement, having one is important for clarity and legal protection. Quran encourages viewers to like the video and subscribe for more content, and he advises consulting an attorney for legal validation of the agreement. He emphasizes that this video does not constitute legal advice.