This document provides guidance on planning a lesson using the backwards approach. It instructs teachers to first identify the learning outcomes, then determine how student understanding will be assessed through tasks and tools. Teachers are to create assessment tools before designing lesson activities. The document provides sample assessment tasks related to multiplication and division outcomes involving modeling with concrete materials. Teachers are then directed to plan learning opportunities and differentiate instruction to meet all students' needs. Sample lesson components of before, during, after are outlined along with materials needed and example problems and discussions to illustrate concepts. The document concludes with directions to analyze assessment results and plan next steps to address gaps and extend learning.