The Plan LIII by Tim Bourke (AUS)

Source: IBPA Column Service Jun 2018 Dealer North. All Vul

	6 3 2 Q J 10 4 K 5 2 A Q J
A 10 8 7 — Q J 9 7 10 8 7 3 2		Q J 9 8 6 3 10 8 4 3 K 6 4
	K 5 4 A K 9 7 5 2 A 6 9 5

West	North	East	South
	1	Pass	1
Pass	2	Pass	4
Pass	Pass	Pass

Opening Lead: Q Declarer played low from dummy, won in hand and, after drawing trumps ending in hand, he led a club to the jack. East took this with the king and shifted to the queen of spades.

Declarer played low from hand and East continued with the jack of spades. Declarer covered with the king but then West took this with the ace and cashed the ten of spades to defeat the contract by one trick. “That was unlucky – both finesses lost. I was a 3:1 favourite to make,” declarer said to no one in particular. “Luck had nothing to do with the outcome,” said a somewhat-miffed dummy. “All you had to do was to let the queen of diamonds win the first trick. If West shifts to a club, rise with the ace, draw two rounds of trumps with the ace and king before cashing the ace of diamonds. Then, after crossing to dummy with a trump, you can throw your losing club on the king of diamonds before leading the queen of clubs. When East covers with the king you ruff and then return to dummy with a trump to cash the jack of clubs. Either way you make ten tricks: six trumps, two diamonds and two clubs.” Dummy continued, “If East played low on the queen of clubs, you throw a low spade from hand. Either the queen of clubs wins or West wins the trick with the king, but that would still leave your king of spades protected.”