After install .NET Framework 4.0 on IIS 7 and deploying a .NET 4.0 (Visual Studio 2010) web site, you receive the following error: "Unrecognized attribute 'targetFramework'. Note that attribute names are case-sensitive"
Solution: Select the site and on the Actions pane select Basic Settings. Use the Select button on the Application Pool to change the DefaultAppPool to ASP.NET v4.0

Restart the IIS site.
nice solution
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