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U.S. Department of Education: Promoting Educational Excellence for all Americans
Statute: TITLE I / B / 614 / d / 1 / A / i / V / bb

(bb) if the IEP Team determines that the child shall take an alternate assessment on a particular State or districtwide assessment of student achievement, a statement of why-- (AA) the child cannot participate in the regular assessment; and (BB) the particular alternate assessment selected is appropriate for the child;