This publication documents the firsthand experience of teachers as they work to implement the Education for All Handicapped Children Act (Public Law 94-142). A panel consisting of three regular classroom teachers, two special education teachers, and a school counselor discussed the problems involved in meeting the requirements of the Act and possible solutions to these problems. Discussion among panel participants focused largely on the individualized education plan (IEP), the first provision of the Act, upon which further implementation rests. The preparation of the IEP, the placement of handicapped children in the least restrictive environment, and the inservice and preservice personnel development needed to write and implement IEPs in both regular and special education are explored. Further discussion followed on the subject of the effects in the classroom, in terms of attitudes and achievement, on both the handicapped and nonhandicapped students. (JD)