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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 document, which outlines the rights and responsibilities of LLC members and the operational procedures of the business. While some states do not mandate an operating agreement, it is advised to have one for clarity and legal protection. Quran encourages viewers to like the video for better visibility among small businesses and to subscribe for future content. He also provides a disclaimer that the information is not legal advice and recommends consulting an attorney for reviewing the agreement. Viewers are invited to leave comments for questions or appreciation.