Section 1414 (d) (1) (A) (i) (VI)

(VI)
(aa)
a statement of any individual appropriate accommodations that are necessary to measure the academic achievement and functional performance of the child on State and districtwide assessments consistent with section 1412(a)(16)(A) of this title; and

(bb) if the IEP Team determines that the child shall take an alternate assessment on a particular State or districtwide assessment of student achievement, a statement of why—
(AA)
the child cannot participate in the regular assessment; and

(BB)
the particular alternate assessment selected is appropriate for the child;