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U.S. Department of Education: Promoting Educational Excellence for all Americans
Regulations: Part 300 / D / 300.324 / d / 2 / ii

(ii) The requirements of Sec. Sec. 300.320 (relating to IEPs), and 300.112 (relating to LRE), do not apply with respect to the modifications described in paragraph (d)(2)(i) of this section.