The paper reviews special education provisions (specifically regarding individualized education programs-IEPs) in Holland. Regular and special education operate fairly independently. Policy changes regarding IEPs are noted. IEPs are formulated to be both initial planning and instructional tools. Interviews and surveys were completed by 84 teachers regarding their concrete plans for newly admitted pupils. Teachers responded to questions regarding information available, information used, the content of the plan, educational goals set for students, teaching content of the IEP, instructional approaches and learning activities, planning of teaching materials, evaluation of the instruction, organization of instruction, and any needed adjustments of planning. It is concluded that the efforts to develop IEPs with goals and methods based on pupil learning problems are unrealistic. (CL)