Suit Combination
Not a big deal, but a suit combination worth remembering:
 72 /
72 /  A874 
  /
A874 
  /  KQ7 /
KQ7 /  AK63
AK63
Playing matchpoints, both sides are vulnerable, and the dealer, on my right, passes. I have an easy 1NT opener, and partner first transfers to spades and then bids 4NT. This is a quantitative slam invitation, not Blackwood. I accept, even though my flattish hand, poor spots, and lack of spade fit make me less than thrilled. It’s been a lackluster session and we need some excitement.
As dummy goes down, I see we are in some trouble:
|  A K J 10 3  Q 5  A J 10  J 8 7 | ||
|  | ||
|  7 2  A 8 7 4  K Q 7  A K 6 3 | 
| W | N | E | S | 
| P | 1NT | ||
| P | 2  | P | 2  | 
| P | 4NT | P | 6NT | 
| P | P | P | 
We are a point short of 33 and there is duplication in diamonds. We have only eight sure tricks. Even counting four pretty likely tricks in spades gets us only to ten.
 Well, here’s hoping the spades come in—and therein 
  lies the point. It's tempting to cash the  A first, 
  “in case East has the singleton Queen.” But there are two problems 
  with this theory. First of all, while playing Ace first does save a trick if 
  East has the singleton
A first, 
  “in case East has the singleton Queen.” But there are two problems 
  with this theory. First of all, while playing Ace first does save a trick if 
  East has the singleton  Q, West would then have
Q, West would then have 
   98654 and would get a spade trick in the end, so 
  you’d be down anyway, which won’t get you any matchpoints when you’ve 
  stretched to slam. But even more to the point, playing the Ace first guards 
  against the danger of East’s singleton
98654 and would get a spade trick in the end, so 
  you’d be down anyway, which won’t get you any matchpoints when you’ve 
  stretched to slam. But even more to the point, playing the Ace first guards 
  against the danger of East’s singleton  Q 
  only by exposing you to a much greater danger: West might have
Q 
  only by exposing you to a much greater danger: West might have  Qxxx. 
  In that case, you need to finesse through West twice to pick up the suit, and 
  cashing the
Qxxx. 
  In that case, you need to finesse through West twice to pick up the suit, and 
  cashing the  A first will leave you able to finesse 
  only once. Queen-fourth with West is much likelier than singleton Queen with 
  East, so that’s the danger to guard against.
A first will leave you able to finesse 
  only once. Queen-fourth with West is much likelier than singleton Queen with 
  East, so that’s the danger to guard against.
So I win the  K and take a first-round 
  spade finesse through West, and I am happy to see that East plays low. Now I’m 
  up to 11 tricks, provided spades aren’t worse than 4-2 (and East isn’t 
  diabolically holding off with the
K and take a first-round 
  spade finesse through West, and I am happy to see that East plays low. Now I’m 
  up to 11 tricks, provided spades aren’t worse than 4-2 (and East isn’t 
  diabolically holding off with the  Q), with possibilities 
  for an indirect finesse, a good club break, or perhaps a squeeze for 12. I might 
  as well lose a trick to help my squeeze chances, so I play back to the
Q), with possibilities 
  for an indirect finesse, a good club break, or perhaps a squeeze for 12. I might 
  as well lose a trick to help my squeeze chances, so I play back to the  A 
  and then send a low club toward dummy’s Jack. No luck; East produces the 
  Queen. But after I take East’s diamond return, cashing the
A 
  and then send a low club toward dummy’s Jack. No luck; East produces the 
  Queen. But after I take East’s diamond return, cashing the  K 
  reveals a 3-3 club break. Now things look good. I cash my last club and finesse 
  in spades again. East plays low a second time, so I have 12 tricks. 1440 turns 
  out to be worth all the matchpoints. There are several 660s and a couple of 
  -100s, so I think some players did play the
K 
  reveals a 3-3 club break. Now things look good. I cash my last club and finesse 
  in spades again. East plays low a second time, so I have 12 tricks. 1440 turns 
  out to be worth all the matchpoints. There are several 660s and a couple of 
  -100s, so I think some players did play the  A on 
  the first round of spades.
A on 
  the first round of spades.
The lesson here is that you cash the Ace to guard against Queen singleton when a suit is divided something like this:
K J 8 5
A 7 4 3
but when you have AKJ10x in one hand opposite xx(x), the first round finesse is better.
Here's the full deal:
|  A K J 10 3  Q 5  A J 10  J 8 7 | ||
|  Q 8 6 5  10 6 3 2  6 4  10 5 4 |  |  9 4  K J 9  9 8 5 3 2  Q 9 2 | 
|  7 2  A 8 7 4  K Q 7  A K 6 3 | 
P.S.: If East turned out to have the  10 
    instead of the
10 
    instead of the  2, I would still have made the 
    hand with a squeeze: Assuming a diamond return when East is in with the
2, I would still have made the 
    hand with a squeeze: Assuming a diamond return when East is in with the  Q, 
    I win, cash my last club, and run the spades. On the last spade East must 
    either bare the
Q, 
    I win, cash my last club, and run the spades. On the last spade East must 
    either bare the  K or discard his last club. Either 
    way I get the last two tricks.
K or discard his last club. Either 
    way I get the last two tricks. 
[Alexandria Regional, 6-30-2005]