This is a custom .htaccess to use on the IPS Community Suite Forums. It helps to improve your forums Google Page Speed and YSlow scores.
The top segment is the same .htaccess that is generated by the IPS Forum software.
The bottom segment is based upon research of several websites and the references listed below. Please be careful when using this file because the contents may be incompatible with your server setup. Preventative measures have been taken to ensure that it should be safe to use in any Apache based environment.