Recently, the Smarter Balanced Assessment Consortium (Smarter Balanced) released a document that established initial performance levels and the associated threshold scale scores for the Smarter Balanced assessment. The report included estimated percentages of students expected to perform at each of the four performance levels, reported by grade and test subject (e.g., English Language Arts or Mathematics), based on preliminary field testing of the Smarter Balanced assessment conducted during the spring of 2014. These threshold scale scores and expected percentages represent a preliminary attempt at standard setting, and Smarter Balanced may revise them after the spring 2015 testing term. Nevertheless, they represent the best information currently available about the cut scores that will be used during the spring 2015 testing term of the Smarter Balanced test. Using the information provided within the Smarter Balanced report about the percentages of students expected to perform at each level, Northwest Evaluation Association™ (NWEA™) conducted a series of analyses to examine what Measures of Academic Progress® (MAP®) interim assessment scores might be associated with these performance level categories. This was not an empirical study in the manner of our normal scale linking studies, because the Smarter Balanced assessment has not yet been fully implemented. NWEA intends to work with its partner school districts to conduct such a study, examining the relationship between MAP performance and Smarter Balanced performance for individual students, once Smarter Balanced has been fully implemented within NWEA partner districts. NWEA analyses focused on the percentages of students expected to perform within each of the Smarter Balanced performance levels. NWEA compared these percentages to our own nationally representative normative distributions in order to estimate the MAP scores that would produce similar percentages of students as those expected to fall within the Smarter Balanced performance level categories. The approach taken here is quite similar to the approach used in many prior linking studies, and can provide highly accurate estimates of cut scores. Links used in this document are contained in the appendix.