The IEP must be developed and implemented by the child’s third birthday. Federal regulations under IDEA Part B require that services be provided in the least restrictive environment (LRE) that will allow the child to benefit from his or her educational program. LRE means that to the maximum extent that is appropriate, the child will be educated in the regular education setting with children who do not have disabilities. The IEP team will identify goals and design services to increase the likelihood that the child will make progress in the identified areas of need and successfully participate in regular preschool activities.