Haven\'t been able to find an accurate response to this question on Apple Developer forums.
As with other Apple Developers, I will upgrading our apps to support iOS6
Set "Base SDK" to Latest iOS and "iOS Deployment Target" to the older version you plan to support (iOS 5.0 for instance).
Add conditional code to use feature available in latest iOS without crashing in the old one supported.
The section "Conditional Coding" in this Apple guide can be helpful. Also check other questions on the subject in SO.