There's a tradeoff. How much developer time does it cost to support IE, and how much revenue would you lose from not supporting it?
Or, if you are dealing with paying customers, tell them support is dropping, and tell anyone who screams and insists on the old browser that they have to pay for keeping support just for them. If they're just being ornery, they'll usually grumble and upgrade. If they are really stuck, they'll often pony up cash.
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