What is your policy on IE6 development?
christefano: Well, #1 and #2 aren't mutually exclusive.In our experience, IE6 users are simply unwilling -- or more to the point, unable -- to upgrade. The people who come to mind are parents whose kids have moved away, office workers, unfortunate souls in school systems or other non-profits that don't have a decent IT budget, etc.My shop leans towards #1 and will include IE6 "compatibility" separately. This works well for our clients since IE6 is rarely being used by the people that our clients' sites are built for.Unless we're explicitly asked not to, we use a banner-style alert as a general practice in order to encourage upgrades. We use IE6Update:  http://ie6update.com/

On a side note, Microsoft's "Browser for the Better" campaign was actually pretty helpful because we could say that upgrading to IE8 was feeding hungry families:  http://browserforthebetter.com/