see where it says "Sam will develop his understanding of language" if i was writing targets like that id be more specific. as its contradictory to the SMART steps anyway. as an objective has to be measurable and clear. developing understadning of language could mean a huge range of things. but by addition of another few words the target becomes understandable to everyone - eg
Sam will develop his understanding of language by joining words together to make clear sentences.
OR
Sam will develop his understanding of language by using a larger range of nouns.
Then anyone who picks up the IEP (eg a stand in person/a health visitor) can see (for example 1) to encourage him to use sentences, like if he says two words they can repeat what he has said but in sentence form so as to develop this in his mind.
and for example 2 then by looking at his IEP theyd know it would be helpful to look at picture books and talk about names of objects and thier colours etc.
Sorry im rambling lol, I guess it maybe different but i just know from my course that a target has to be more clear etc, so just a wee handy hint for ya