N E S W
2NT P 3♣* P
3 P 3NT P
4♠ P P P

Analysing our losers (with North) we have: no spades, 2 hearts, 2 diamonds and 1 club. The diamond losers are inevitable, so we need to reduce our losers in clubs and hearts by at least 2. The club loser can be ruffed on the dummy, as can one of the hearts, so the only other loser to worry about is the missing K. It depends which opponent holds this missing King as we are going to need to do a finesse there. So is that it? Ruff a club  and a heart and then finesse in hearts? Well, not quite. This play would mean that we would have to delay drawing the trumps and would therefore risk an over-ruff of dummy by West. Given the lead of the A, we know that East has the K, so the Q on the dummy is sat in the right place. If we lead a diamond towards this Queen, we will force East to win their King, and thus set up a discard for one of our losers. This way we only need to ruff once on the dummy so we can draw 3 rounds of trumps (which will hopefully be all of them, assuming they break 3-2!).

So, lose the opening diamond lead and then win the club switch in hand. Play three rounds of trumps finishing in hand, noting the kind 3-2 trump break. Now lead your last small diamond from hand towards the Q10xx left on the table. East has to rise with their K (or else we only lose 1 diamond trick) and this sets up our Q for a discard. East does best to play another club so we should win in hand and then cross to dummy with a club ruff. Now we can cash our Q and we see a pleasant sight! West is forced to play their J given the diamond break, so we can actually enjoy 2 more diamond tricks. On these 3 diamonds we can throw all of our hearts except from the A, so we don’t even need to take the finesse there! This good play and fortuitous layout means that we can actually make 11 tricks here – just losing two top diamonds.

We weren’t really planning to cash dummy’s whole diamond suit when we first analysed this hand, but rather just to set up the Q as a discard for one of our losers (namely, our small heart). This play of setting up a diamond discard was only possible thanks to East’s helpful lead. If East had started with something unhelpful like a club or a spade, then we would have had to ruff twice on dummy, as was our initial analysis.