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U.S. Department of Education: Promoting Educational Excellence for all Americans
Regulations: Part 300 / D / 300.320 / a / 1

(1) A statement of the child's present levels of academic achievement and functional performance, including--

(i) How the child's disability affects the child's involvement and progress in the general education curriculum (i.e., the same curriculum as for nondisabled children); or

(ii) For preschool children, as appropriate, how the disability affects the child's participation in appropriate activities;