Setting Up a Marked Finesse
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Sometimes we can set up a marked finesse position.
Here, in 3NT, West opening lead was ♠Q. We could have won the trick in either hand, but West surely has ♠J. (He probably started with ♠QJ9x.) So we took the first trick with our ace, and now we have a marked finesse against the jack.
Our threat card is ♠10.
We should lead ♠2 and play ♠10 when West plays low.
If we had won the first trick with ♠K, then there would be no finesse position.