This paper describes a process for restructuring service-delivery models for inclusion in New York State schools. The process is based on several assumptions, some of which include: (1) Home-zone school placement or choice/magnet school options are the preferred placement for special education students; (2) inclusion models must restructure special and general education programs; (3) inclusive service delivery will require systemic restructuring of staffing and resource patterns; (4) restructuring efforts must include coordination and collaboration with other entitlement and discretionary programs; (5) restructuring may require flexible interpretations to address the intent of current fiscal and regulatory mechanisms; (6) restructuring will entail new roles and relationships; (7) plans should be developed by a team of the major stakeholders who will be affected by the change; and (8) special education teachers will have caseloads comprised of heterogeneous students that reflect normalized grade-level assignments. The paper also offers a list of questions for gathering background information and identifies restructuring issues--some of which include working with parents, assigning students, clarifying classroom roles, and developing collaborative-planning activities. The appendix contains sample teacher caseloads and daily schedules for elementary and middle schools. (LMI)