The Secret is in the Timing Part 3 by Pedro Paulo Assumpçao
“When more that one play is needed to make the contract, give special thought to the best sequence. The order may be no less important than the plays themselves”.
“Good timing is especially necessary when there is a danger of being shortened in trumps”.
Dealer: North; North/South Vulnerable
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K 6 2
The Bidding:
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West |
North |
East |
South |
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1 |
Pass |
1 |
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Pass |
1NT |
Pass |
3 |
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Pass |
3 |
Pass | 4 |
| Pass | Pass | Pass |
Contract: 4
Lead: 
J
West leads the J, East wins with the K and follows with the A. You ruff and note that to make this optimistic contract you will need to draw trumps, establish the clubs, and build up a tenth trick with the 
K.
You may be hopeful about the K after East has shown up with the A and the K, but you still have to find the best sequence.
Suppose you draw trumps and give up a club. A heart comes back and you ruff your last trump. This way, you will never make a trick with the K, because West will keep, for his last two cards, A and a heart.
The only correct play is to lead a diamond early on. west can do no better than win and return a heart. You ruff and play a low club from each hand. Now, if another heart comes back, you can afford to ruff for the third time, as you can draw trumps form dummy and cash the clubs.