The information presented here describes the Federal and State Laws that school officials must adhere to with respect to student records. The sections of the Education Amendment Act of 1974 that deals with the maintenance and release of student records, protection of the rights and privacy of parents and students, protection of pupil rights, and limitation on withholding of Federal funds are listed. The Nebraska State Statutes also delineate specific responsibilities that school district employees accept when student records exist. These deal with such aspects as: listings under everything in the folder, parents may challenge records, personally identifiable records, data-gathering, over 18 children, parents must be told of rights, experimental programs and limitations. Suggested guidelines accompany each category of law. Included under guidelines complying with Nebraska State Law are sections on categorizing student records, academic records, behavioral/disciplinary reports, maintaining student records, academic or administrative records, behavioral/disciplinary records, security of student records, and destruction of records. (Author/AM)