The document provides guidance on policies relating to special education programs and services for learners with disabilities in the K to 12 Basic Education Program as outlined in DepEd Order #44, s. 2021. It emphasizes inclusive education and addressing the diverse needs of all learners through maximum participation. Key points include provisions for an Inclusive Learning Resource Center, adaptation of the curriculum, development of Individualized Education Programs, and allowances for self-contained classes, gifted/talented programs, and transition programs from elementary to secondary levels.