Help students finally get subtraction with regrouping by trading tens, not magic borrowing. This complete lesson walks learners from concrete base-ten models to written algorithms, locking in the idea that when you regroup you add 10 to the place that needs more because you take 1 ten from the next place. Perfect for whole-group instruction, small groups, interventions, or sub plans. What’s Included Teacher Notes with objective, key insight, and step-by-step flow Anchor Chart: “What Really