Individualized Education Programs (IEP) are both the foundation and culmination of team effort to address the needs of a student with a disability. There are many components to an IEP and seemingly as many acronyms. Many terms are used frequently but not necessarily defined meticulously and therefore some inadvertently become misused. Baseline and Present Level of Performance, for example, are often referred to interchangeably. This is understandable, as they are often closely related. There are, however, important distinctions between the two terms; they are not actually synonymous.