This policy memorandum provides guidance to assist educators, parents, and state and local education agencies in implementing the requirements of Part B of the Individuals with Disabilities Education Act (IDEA) regarding Individualized Education Programs (IEPs) for children with disabilities. The document stresses the requirements of the IEP to involve each child with a disability in the general curriculum, to involve parents and students, together with regular and special education personnel, in making individual decisions to support each child's educational success, and to prepare students with disabilities for employment and other post-school activities. It stresses that the IDEA affords states and local educational agencies significant flexibility to choose to establish IEP format requirements and to establish requirements for developing IEPs that include specific provisions that are not expressly required by IDEA. It also emphasizes that, in considering any changes to its IEP-related requirements, a state or local education agency carefully consider the impact of such changes on both compliance with other IDEA requirements and on ensuring that children with disabilities receive the services they need in order to be involved and progress in the general curriculum, to prepare for employment and post-school independence, and otherwise to achieve to high standards. (CR)