The IEP is the cornerstone of the special education process for each individual student.  It is the tool to document how one student’s special needs related to his/her disability will be met within the context of an educational environment.  This guidance document provides important information for Committees on Preschool Special Education (CPSE) and Committees on Special Education (CSE)1 in developing IEPs that are reasonably calculated to result in educational benefit to a student.