The Local Education Agency/district must ensure that an IEP be in effect for all eligible children with disabilities on their third birthday. If a child's third birthday occurs during the summer, the child's ARD committee must determine the date when services will begin. Home instruction may be used for young children (ages three through five) when determined appropriate by the ARD/IEP committee (19 TAC 89.63(c)(2)(B)//).

The Individualized Education Plan (IEP) is a written plan for each child with a disability that is developed, reviewed, and revised annually in an ARD/IEP committee meeting. The IEP includes the following information:

• a statement of the child’s present levels of academic achievement and functional performance (34 CFR 300.320(a));
• how the child’s disability affects involvement and progress in the general education curriculum (34 CFR 300.320(b));
• measurable annual goals, including academic and functional goals designed to meet the child’s needs and address skill deficits;  
• a description of how the child’s progress will be measured and when the progress will be provided;
• a statement of the special education and related services and supplementary aids and services, program modifications or supports that will be provided to the child (34 CFR 300.320 (a));
• an explanation of the extent, if any, to which the child will not participate with nondisabled children in the regular class;
• a statement of accommodations that are necessary to measure the academic achievement and functional performance of the child on State and districtwide assessments;
• if the child must take an alternate assessment instead of a regular State or districtwide assessment of student achievement, a statement of why the child cannot participate in the regular assessment and why the particular alternate assessment selected is appropriate;
• the projected date for the beginning of the services and the anticipated frequency, location, and duration of the services;
• for students age 14 and older, appropriate measurable postsecondary goals based upon age appropriate transition assessments related to training, education, employment, and, where appropriate, independent living skills; and the transition services needed to assist the child in reaching those goals;

When developing the IEP, the ARD committee must consider (34 CFR 300.324):

• The strengths of the child;
• The concerns of the parents for enhancing the education of their child;
• The results of the initial or most recent evaluation of the child;
• The academic, developmental, and functional needs of the child.

The Individualized Education Program (IEP) is developed by the ARD/IEP Committee. The IEP must include certain information about the student and the educational program designed to meet his or her unique needs:

• Current performance: The IEP must state how the student is currently doing in school (known as the Present Level of Academic Achievement and Functional Performance (PLAAFP)). This information usually comes from the evaluation results, state assessment and benchmark testing, classroom tests and assignments, observations made by parents, teachers, and other school staff. The statement about "current performance" includes how the student's disability affects his or her involvement and progress in the general curriculum.
• Annual goals: These are goals that the student can reasonably accomplish in a year. The goals are broken down into short-term objectives or benchmarks. Goals may be academic or functional and must be measurable
• Special education and related services (see Related Services)
• Participation with non-disabled students: The IEP must explain the extent to which the student will participate with non-disabled students in the general education class and extracurricular activities.
• Participation in state and district-wide assessments (see State Assessment)
• Frequency, location, and duration: The IEP must state when services will begin, how often they will be provided, where they will be provided, and how long they will last.
• Transition services (see Transition)
• Age of majority: Beginning at least one year before the student reaches the age of majority, the IEP must include a statement that the student has been told of their rights at the age of majority.
• Progress monitoring: The IEP must state how the student progress will be measured, by what method, and when the parents will be informed of that progress.