The Individuals with Disabilities Act (IDEA) requires that every IEP contain the following essential elements
"Present Levels of Performance" - also known as "PLEPs" - include a statement of the student’s present level of academic achievement and functional performance, including an explanation of how the child’s suspected disability affects the child’s involvement and progress in the general education curriculum.
"Goals" - A statement of measurable annual goals, including academic and functional goals that are designed to meet the child’s needs that result from the disability to enable the child to be involved in and make progress in the general education curriculum and to address other educational needs. For children who are eligible for the NYSAA, the annual goals must also include short-term objectives or benchmarks. (link)
"Services & Supports" - A statement of the special education and related services and supplementary aids and services and a statement of the program modifications or supports for school personnel that will be provided for the child. This included projected beginning dates for, and the frequency, duration, and location of each program or service thus described. These programs and services must serve the purposes of advancing the student toward the attainment of his or her annual goals; enabling the student to participate and make progress in the general education curriculum; enabling the student to participate in extracurricular and other nonacademic activities; enabling the student to receive education and participate with both disabled and nondisabled children in activities that advance these purposes.
"Statement of Non-Participation" - An explanation of the extent, if any, to which the child will not participate with nondisabled children in the regular class and in regular extracurricular and nonacademic activities.
"Transition" - For students aged sixteen and older, appropriate postsecondary goals based on age-appropriate transition assessments that address training, education, employment, and where appropriate, independent living skills.
Special transportation needs if deemed necessary
These elements are imposed by the IDEA and are the most critical to the development of an IEP that will meet the needs of the student, communicate effectively with parents, and be sound. IEPs need to describe each of these elements clearly, specifically, and include measurable goals.