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U.S. Department of Education: Promoting Educational Excellence for all Americans
Statute: TITLE I / B / 614 / d / 5 / A / i

(i) Purpose.--The purpose of this paragraph is to provide an opportunity for States to allow parents and local educational agencies the opportunity for long-term planning by offering the option of developing a comprehensive multi-year IEP, not to exceed 3 years, that is designed to coincide with the natural transition points for the child.