|(a) Each institution of higher education shall adopt a plan for the assessment and placement of undergraduate students entering the institution and for the provision of effective developmental education to students who do not have college-level skills in reading, writing and mathematics. The institutional plan shall provide for quality and accountability, and shall promote improvement in the effectiveness of developmental education programs for student learning at the institution. (b) The plan must clearly describe the path students must take to meet the TASP requirements at that institution. The plan must specify: (1) when a student must begin developmental education, (2) what developmental education must be taken, and (3) when the student has successfully completed all required developmental work. (c) An institutional plan shall include advising programs to advise students at every level of undergraduate courses and degree options appropriate for the individual student. (d) As a part of its plan, an institution may choose to defer developmental education for students who, upon enrollment, are not seeking a degree or Level-Two certificate (43-59 SCH or the equivalent). If such students subsequently choose to seek a degree or Level-Two certificate, all developmental education requirements apply. Institutions must determine student degree and certificate-seeking status at the beginning of each enrolled term. (e) Since developmental education plans may vary from institution to institution, each plan shall include provisions for students who transfer from one Texas public institution to another. In addition, the institution's plan shall include provisions for students who transfer from a Texas private or independent institution of higher education or an out-of-state institution. (f) Institutional plans must include a description of any exceptional circumstances, other than those specified in §4.55(a)(2)(A), (B), (C) and (D) of this title (relating to Eligibility and Exemption/Exceptions), which would be used to permit untested students to enroll in college-level coursework. (g) The plan must be approved by the governing board of the institution and provided to the Board. (h) Until the institution's plan is adopted, an institution shall make every effort to apply the rules in this subchapter in a fair and equitable manner.