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Making Your SharePoint 2010 Customizations Visual Upgrade Aware

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Much of our UI is aware of Visual Upgrade in that it conditionally renders based on the Site’s UI Version (2007 UI or 2010 UI). But SharePoint is built as a platform, so there are several ways in which your customizations can also be aware of Visual Upgrade.

https://blogs.msdn.com/sharepoint/archive/2010/04/14/making-your-sharepoint-2010-customizations-visual-upgrade-aware.aspx