Hearts are trump and declarer is on lead. At first glance, it appears that the defense has a certain trump trick. However, look what happens if declarer leads her spade.
Say West ruffs low. Dummy overruffs with the
If West instead ruffs high with the
The following example comes from David Bird and Marc Smith in their book "Bridge Technique 2: Tricks with Trumps".
"You have arrived at this magical end position:
"What can East do when you play dummy's last heart? If he ruffs with the eight or the two, you will overruff and claim the last two tricks with the trump ace and king. His only alternative is to ruff with the jack. You can then overruff and finesse dummy's ten of trumps. Thirteen tricks either way.
"The play is picturesquely known as the Devil's Coup. It is rarely accomplished, even by players aware of the technique. That's because the side suits have to be distributed very favorably, to prevent a defender from ruffing at an awkward moment."
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