A skip link should be the first thing located at the top of the page, as the first tab stop. And it should forward focus to a location directly above the main content of the page.
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|IE 9||JAWS 12||Yes|
|FF 4||JAWS 12||Yes|
- WCAG 2.0 SC 2.4.1 Bypass Blocks: A mechanism is available to bypass blocks of content that are repeated on multiple Web pages. (Level A)