“Services plan” means a written statement that:

1. (1) Describes the special education and related services the LEA will provide to a parentally placed child with a disability enrolled in a private school who has been designated to receive services, including the location of the services and any transportation necessary, consistent with 34 C.F.R. § 300.132; and
2. (2) Is developed and implemented in accordance with 34 C.F.R. §§ 300.137 – 300.139.