This guide is intended to offer suggestions for enhancing educational opportunities for young children in Iowa with special needs in the least restrictive environment (LRE) as required by both state and federal law in the Individuals with Disabilities Education Act as amended in 1997 (IDEA 97). Emphasis is on IDEA 97's definition and implementation of LRE and what is needed to ensure that 3- to-5-year-olds with disabilities flourish in the general education environment. The guide is organized into four sections which focus on four steps in the process of developing Individualized Education Programs (IEPs): (1) developing sound IEPs; (2) seeking appropriate learning environments; (3) obtaining funding; and (4) ensuring implementation. Each section identifies what the law says, explains what the law intends, and highlights best practices. Among seven appendices are: a review of research supporting inclusion and identifying leadership qualities, the Iowa educational setting codes, a survey form for evaluating the appropriateness of providing special education services in the general education setting, a list of state resources, Iowa teacher license requirements, and sample agency-to-agency contracts. (DB)