The document discusses special factors and annual goals that must be addressed in a student's Individualized Education Program (IEP). Special factors that must be considered include the student's strengths, interests, parent concerns, behavior, second language needs, and any visual, hearing, or assistive technology requirements. Annual goals must be measurable and set the direction for instruction. They must reflect the student's present levels and address needs resulting from their disability. Goals must have benchmarks that are incremental steps and also measurable to allow progress monitoring.