85 QJ872 KT2 A74
K72 AK9 84 JT953		JT93 T4 9763 Q62
	AQ64 653 AQJ5 K8

South	West	North	East
1NT	Pass	2	Pass
2	Pass	3NT	Pass
4	Pass	Pass	Pass

 

Opening Lead: J

North shows five (or more) hearts with a 2 Jacoby Transfer bid. North then rebids 3NT to show game going strength with exactly five hearts. North is asking South to choose between 3NT and 4. South usually chooses an eight card major suit fit; the ruffing value in clubs makes the 4 choice clear-cut.

Counting losers, South can see two or three trump losers, plus a possible spade loser (if the King is “off-side”). Which finesses should South take?

Declarer should win the K, win the A, and then ruff a club. Then, Declarer should draw trump by leading towards the QJ twice (finessing against at least one trump honor in West’s hand). When West has both of the missing trump honors, declarer can make an overtrick by pitching North’s spade loser on the diamonds and NOT taking a “practice finesse” in spades. A “practice finesse” is a finesse that you take just for “practice” since you can win the same number of tricks without taking the finesse!

Notice that the only defense that holds South to ten tricks is for West to lead the A, K, and a third trump (preventing South from ruffing a club). Then, West will eventually score the K when South has to take the (losing) spade finesse to try for an overtrick.