This user's guide, the first of four modules for similar benefits usage, is the result of a project of the University of Michigan Rehabilitation Research Institute in conjunction with the Virginia Department of Rehabilitative Services (DRS) model program evaluation unit to examine the issue of similar benefits in the state-federal rehabilitation program. The introduction reviews the goals and objectives of the similar benefits project and briefly describes each module. Preceding the text of this volume is a list of frequently asked questions about similar benefits presented by major topic areas. This first volume provides an introduction to the nature of similar benefits in the state-federal rehabilitation program, presents the background and legislative history of similar benefits, and discusses issues related to the impact of similar benefit programs and policies on the state rehabilitation agency, rehabilitation counselors, clients, program sponsors, and the community. The literature review focuses, in part, on legislative acts and similar benefits studies conducted by The Urban Institute along with an Institute of Rehabilitation Issues report published by the University of Wisconsin-Stout. (Author/NRB)