Alternate assessments aligned to alternate academic achievement standards (AA-AAAS) are designed and implemented for students with the most significant cognitive disabilities. Historically, these assessments have been described as reflecting reduced "depth," "breadth," and "complexity." Yet, the meaning of these terms is often not defined. The purpose of this report is to provide: (1) an overview of relevant history and legislation that address depth, breadth, and complexity of AA-AAAS; and (2) questions for states to consider as they revise or develop new AA-AAAS. This information also can be useful for states submitting evidence for an existing AA-AAAS to the U.S. Department of Education peer review process.