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Cite as: 546 U. S. 49 (2005)

61

Opinion of the Court

must make available, and who can give an independent opin­ ion. They are not left to challenge the government without a realistic opportunity to access the necessary evidence, or without an expert with the ﬁrepower to match the opposition. Additionally, in 2004, Congress added provisions requiring school districts to answer the subject matter of a complaint in writing, and to provide parents with the reasoning behind the disputed action, details about the other options consid­ ered and rejected by the IEP team, and a description of all evaluations, reports, and other factors that the school used in coming to its decision. § 615(c)(2)(B)(i)(I) of IDEA, as added by § 101 of Pub. L. 108–446, 118 Stat. 2718, 20 U. S. C. § 1415(c)(2)(B)(i)(I) (2000 ed., Supp. V). Prior to a hearing, the parties must disclose evaluations and recommendations that they intend to rely upon. 20 U. S. C. § 1415(f)(2). IDEA hearings are deliberately informal and intended to give ALJs the ﬂexibility that they need to ensure that each side can fairly present its evidence. IDEA, in fact, requires state authorities to organize hearings in a way that guaran­ tees parents and children the procedural protections of the Act. See § 1415(a). Finally, and perhaps most impor­ tantly, parents may recover attorney’s fees if they prevail. § 1415(i)(3)(B). These protections ensure that the school bears no unique informational advantage. III Finally, respondents and several States urge us to decide that States may, if they wish, override the default rule and put the burden always on the school district. Several States have laws or regulations purporting to do so, at least under some circumstances. See, e. g., Minn. Stat. § 125A.091, subd. 16 (2004); Ala. Admin. Code Rule 290–8–9–.08(8)(c)(6) (Supp. 2004); Alaska Admin. Code, tit. 4, § 52.550(e)(9) (2003); Del. Code Ann., Tit. 14, § 3140 (1999). Because no such law or regulation exists in Maryland, we need not decide this issue