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In this tutorial, Qauran from Life Accounting explains how to write an LLC operating agreement step by step. He emphasizes the importance of the operating agreement, a legally binding document that details the rights and responsibilities of LLC members and outlines business operations. Although not all states require an operating agreement, having one is recommended. Additionally, Qauran advises viewers to seek legal counsel to review their agreement. He encourages audience engagement through likes, comments, and subscriptions to the channel for more small business financial education content.