34 C.F.R. §300.347.  Content of IEP.

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

(2) A statement of measurable annual goals, including benchmarks or short-term objectives, related to--

(i) Meeting the child's needs that result from the child's disability to enable the child to be involved in and progress in the general curriculum (i.e., the same curriculum as for nondisabled children), or for preschool children, as appropriate, to participate in appropriate activities; and
(ii) Meeting each of the child's other educational needs that result from the child's disability;