320 TEACHING Exceptional Children, Vol. 52, No. 5, pp. 320–332. Copyright 2020 The Author(s). DOI: 10.1177/0040059920914260 Developing Present Levels of Academic Achievement and Functional Performance Statements for IEPs Shannon Harmon, Ph.D., Chambersburg Area School District, Michelle Street, Ph.D., Chambersburg Area School District, David Bateman, Ph.D., Shippensburg University, and Mitchell L. Yell, Ph.D. , University of South Carolina