This chapter looks at a sample set of objectives, standards, and learning targets. Goals are broad expectations for students, which can be for multiple grade levels and/or subjects. For example, "students will be lifelong learners" is a typical goal for schools. An effective tiering that ensures rigor for all students begins with expectations. Having high expectations for students is foundational to ensuring rigor in a differentiated classroom. Planning tiers takes a lot of work, partly because it is basically planning multiple lessons, and because they are trying to adjust what they are doing based on the learning profiles. The tiered groups also change, rather than being constant, and that takes time. The part of the Task Cycle is to decide on the purpose. Learning targets differ from objectives in design and purpose. Creating or finding a pre-assessment is definitely a time to share the workload.