I've been doing a little digging around and, while I can't find anything on the CDE's website specifically stating that 2e kids don't get IEPs unless they are below grade level, I did find an interesting legal opinion on learning disabilities online's website in relation to gifted kids:

"...the prevailing interpretation of Section 504 and the Americans with Disabilities Act is that a person must be impaired in a major life activity when compared not only to their own potential, or when compared to the group against whom they are being evaluated or competing against, but in relation to the average person in the population as a whole.

Based on this interpretation, it is not enough to demonstrate that an individual is functioning below their potential. In order to qualify as a person with a disability entitled to the protections of Section 504 or the ADA, including test accommodations, the individual would need to demonstrate that their disabilities cause them to function in the relevant area below that of the average person."

http://www.ldonline.org/legalbriefs/c682/#33

That's actually kind of scary in that my older dd had a 504 for time and quiet testing environment even though she has never functioned below the average person. We exited the 504 in 6th grade and wrote the same accommodations into her ALP, but that interpretation seems to call into question the accommodations she has as well as those a lot other kids here are getting!