When transferring with an individualized education program, the new school is required to provide a free appropriate public education. This includes providing comparable services to those available through the current IEP. While the Individuals with Disabilities Education Act requires that the new school provide services, it does not require that the services at the new location be exactly the same as those provided by the previous school. Comparable services are services that are similar or equivalent to those outlined on the incoming IEP. The flexibility in the phrase "comparable services" allows the school to determine how best to provide a FAPE using the previous IEP as a guide to the needs of the child.