34 C.F.R. §300.347.  Content of IEP.

(a) General. The IEP for each child with a disability must include--

(1) A statement of the child's present levels of educational performance, including--

(i) How the child's disability affects the child's involvement and progress in the general curriculum (i.e., the same curriculum as for nondisabled children); or
(ii) For preschool children, as appropriate, how the disability affects the child's participation in appropriate activities