The Plan XII by Tim Bourke (AUS) by the IBPA Column Service
IMPs;Â Dealer South; Â E/W Vulnerable
 |  A 5  K J 9 4  6       A 10 9 6 5 2 |
 |
        |
 |             |
 |  K Q 8 7 6 3    A Q 10 8 5  4 2    — |
 |
 |  |  |
La Subasta:
West  | North  | East  | South  |
 |  |  | 1 |
Pass | 2 | Pass | 2 |
Pass | 4 | Pass | 4 |
Pass | 5 | Pass | 6 |
Pass | Pass | Pass | Â |
 |  |  |  |
Contract:Â 6
Lead:Â Q
West led the Q and continued with a second diamond, very much against declarer’s preference for a switch.
Declarer saw that there would be no problem if both major suits divided favourably. If trumps were 4-0, he saw that he would need some luck in spades: either spades 3-2 or the hand with four trumps holding four spades.
What could be done if the spades were 4-1 and the hand with the singleton had three trumps? The only possible rescue plan was to try and set up dummy’s clubs.
So, after ruffing the diamond continuation, declarer cashed the ace of clubs then ruffed a club high. After crossing to dummy with via the 9, declarer ruffed another club high.
As by now the clubs had been proved to be 4-3 and trumps no worse than 3-1, he returned to dummy with the A and ruffed a third club, thereby establishing two winners in the suit.
Next, declarer led a trump to dummy’s J, then drew West’s remaining trump with the K while throwing a spade from hand. The ten and nine of clubs provided parking places for his remaining low spades and he had made his contract.
Declarer was pleased to see that the actual layout would have seen six hearts fail if he had attempted to set up his own hand: after drawing two rounds of trumps and playing on spades, West would then have ruffed in on the second round of spades.
Of course, if clubs had not broken 4-3 then declarer would have had to rely on the spade suit behaving favourably.
The complete hand:
 |  A 5  K J 9 4  6       A 10 9 6 5 2 |
 |
 4       7 3 2  Q J 9 7 5 3  Q 8 7 |
 |  J 10 9 2       6  A K 10 8       K J 4 3 |
 |  K Q 8 7 6 3    A Q 10 8 5  4 2    — |
 |
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