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This OSERS letter addresses several questions related to the high cost fund established under 34 CFR §300.704(c) and the reallocation of IDEA funds before the beginning of the last year of availability for obligation of those funds. OSERS concludes, in the majority of the questions, that many of the responses are dependent on the content of the state’s high cost fund plan. For states that have a high cost fund, this letter highlights specific reallocation provisions related to the fund, specifically at 34 CFR §300.704(c)(9).