We don't do it. Yes, I know that is against the law, but we really don't do it. We have been told to never mention the option of extended school year to a parent. It's a box on the IEP and we just check that they aren't eligible for it. I am assuming no parent has ever fought against this. So, how does your school system handle ESY? Technically it's for students who will regress a lot without instruction over long breaks of time, but I have seen IEP's from counties that had no documentation about why that child is receiving ESY.