34 Code of Federal Regulations § 300.138  Equitable services provided.   

. . . 
(b) Services provided in accordance with a services plan.
     (1) Each parentally-placed private school child with a disability who has been designated to receive services under §300.132 must have a services plan that describes the specific special education and related services that the LEA will provide to the child in light of the services that the LEA has determined, through the process described in §§300.134 and 300.137, it will make available to parentally-placed private school children with disabilities.   
. . . 

Last Amended:  82 FR 29759, June 30, 2017 
Entered:  Aug. 2, 2017