Matthew's answer applies to Windows plugins. On OS X, the short answer is if you build a Mach-O universal (PPC+Intel) plugin for CS3, CS2 and earlier versions won't load it.
Unlike the single flavour of Win32 plugin, there are at least 5 plugin executable formats supported on the Mac, spanning 3 processor architectures and 15 years of operating systems from System 6 through OS X. I'm not sure if Adobe publishes a clear compatibility matrix, but you can ask here for more specifics.