This document describes: (1) the programs and environments that may be considered as general education environments for children with disabilities under the age of six, in addressing the least restrictive provisions of legislation; (2) the procedures to be followed in the process of developing individualized education program (IEP) goals and objectives; and (3) strategies addressing planning, funding, and contract development. Specific topics addressed include: types of general and special education programs and settings; IEP procedures; determination of present levels of educational performance; determination of annual goals and short-term instructional objectives; extent of participation in general education and special education and modifications for general education participation; special education instructional, support, and related services; monitoring the IEP in integrated placements; justification for instructional programs, support, and related services being recommended; and program standards for providing special education in community-based early childhood centers. Appendices provide additional information on: funding (including sources, limitations, and contract development); procedures for requesting reverse integration programs; feasibility of placement in community-based programs; and use of adjusted program reports in community-based centers. (DB)