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U.S. Department of Education: Promoting Educational Excellence for all Americans
Regulations: Part 300 / D / 300.320 / a / 6 / ii

(ii) If the IEP Team determines that the child must take an alternate assessment instead of a particular regular State or districtwide assessment of student achievement, a statement of why--

(A) The child cannot participate in the regular assessment; and

(B) The particular alternate assessment selected is appropriate for the child; and