An Individualized Education Plan or IEP is a written document signifying the collaborative effort between parents and school districts.  The IEP describes the unique needs of the child, determines placement in the least restrictive environment, and details the supports and services designed to meet those needs.  

The IDEA defines an IEP as "a written statement for each child with a disability that is developed, reviewed, and revised in a meeting in accordance with 34 CFR 300.320 through 34 CFR 300.324." 34 CFR 300.22. Among other requirements, an IEP must include a statement of the child's current educational performance, articulate measurable educational goals, and specify the nature of the special services that the district will provide. 34 CFR 300.22; and 34 CFR 300.320(a).