An IEP is a contractual, legal obligation, on the part of the school stating how the school plans to assist a student once they have been determined eligible for special education supports and services. The IEP document is written following the determination of a student’s need and eligibility for special education. The Individuals with Disabilities Education Act (IDEA) requires that an IEP include a “statement of measurable annual goals” which allow the child to be involved in and make progress in the general education curriculum and meet each of the child’s other educational needs that result from the child’s disability.” The IEP team develops a written plan (IEP document) annually which identifies the child’s needs, annual goals, objectives, adaptations, services, and placement.