The Plain Writing Act primarily emphasizes the need for clear and effective communication that is easy for the intended audience to understand. Therefore, for website pages on tax shelters, the most relevant consideration from the provided options is:
A. Intended audience
While the other options (B, C, D, and E) may also be important for overall web design and usability, the primary focus of the Plain Writing Act is on clear and concise communication tailored to the understanding of the intended audience.