My understanding is they do their testing, then conclude a plan is not necessary. Then depending on your district you appeal, have a arbitrator, or file a complaint. One just keeps signing up for further steps until one reaches a final moment when the school/district would have to pay a lot of money (hire outside lawyer or pay for expensive independent testing). At that point they realize a plan Is cheaper and cave. It's not worth it for them before that moment. At least that's how I hear it goes.

Keep up with documenting every moment of unfair struggle by the child, don't get distracted by the meetings/testing/waiting and forget the polite to teacher emails, lest someone say at your appeal next fall "well all your complaints are now 6 months old so child obviously hasn't had problems lately."