No.  Under federal and state law, waiting lists are not allowed.  The IEP must be implemented as soon as possible following the IEP meeting.  There can be no undue delay in providing special education and related services.  The IEP should specify projected dates to begin services.  [34 C.F.R. Secs. 300.320(a)(7) & 300.323(c)(2); 5 C.C.R. Sec. 3040.]