This deal is from the 2007 Gatlinburg Regional, where my teammate, Bob Hampton, set the record for most masterpoints won at a regional (230.18).

With no opposing bidding you are in 4 in a knockout match.

Vul: Both Dlr: South	K43  Q10532  543  32
	AQ1086  AK  A62  K105

West leads a club to East's ace and the K comes back.

Your plan?

If both majors come in, you have 12 tricks. But, this is not matchpoints. Your goal is to make your contract and not worry much about overtricks.

How about winning the A, cashing the K, ruffing a club, and drawing trumps? This will work if spades come in, but will leave you a trick short otherwise.

What about cashing the top hearts first? The opponents would probably have led or shifted to a singleton heart, so this is probably safe. Then, you can ruff a club, draw two trumps ending in dummy, and try the Q.

Yes? Any other plan?

A look at the actual deal from Gatlinburg will show you the proper line of play:

Vul: Both Dlr: South	K43  Q10532  543  32
J972  84  J94  Q987		5  J976  KQ108  AJ64
	AQ1086  AK  A62  K105

At the table, East won the A and shifted to the K. Declarer made an educated "textbook" play at trick 2. He ducked the K!

Why was this necessary? Watch what happens if declarer carelessly takes the A at trick 2.

He continues with the top hearts, K, club ruff, and A, K to end in dummy. This leaves:

Vul: Both Dlr: South	--  Q105  54  --
J9  --  J9  Q		--  J9  Q10  J
	Q108  --  62  --

Now, when declarer cashes the Q to throw a diamond West ruffs in and can cross to partner in diamonds. East plays another heart and West scores his J via an overruff for down one.

Now, try it with declarer carefully ducking a diamond at trick 2. He wins the next diamond and proceeds as above. In the end-diagram shown, everyone would hold one less diamond. This time, when the Q is played, declarer is able to throw his last diamond. West ruffs in, but can't cross to his partner. Declarer can win any continuation and safely draw the J to make his 10 tricks.

At the table, our team won 12 imps for playing correctly (the other declarer was down 1).