Just about everyone plays transfers over 1NT but there are advantages to playing transfers at the two level and transfers at the four level. Transfers to the majors at the four level are made using either 4C and 4D or 4D and 4H. When you make a 4 level transfer, it shows either exactly game values or enough for slam so a subsequent 4NT is RKC or the like. This means that transfers at the two level followed by 4NT show a slam invite with a 5332 much like a 3NT rebid but stronger. In this hand North made a four level transfer and then passed. West led the king of hearts. Declarer could count nine winners and while a double finesse in clubs would offer around a 3: 1 chance of success, declarer felt that he should be able to do better. In noting that he had plentiful trumps and a club suit that would benefit from the defenders leading it, declarer had seen the classic indicators for an elimination play to make his tenth trick. The problem was the diamond suit since declarer has to prevent East from gaining the lead and pushing a club through.
Declarer found a good start when he ducked the king of hearts. This might function as a Bath Coup but at trick two West shifted to a diamond, respecting East’s nine of hearts suit- preference signal. Declarer rose with the ace of diamonds then drew trumps with the king and ace. Next he played the ace and jack of hearts, discarding dummy’s two remaining diamonds. After winning with the queen of hearts West exited with a diamond, as he could not play a club without giving declarer his tenth trick. Declarer ruffed this in dummy then crossed back to hand with the queen of trumps to ruff his last diamond, thereby eliminating that suit. As all of the preliminary work was complete, declarer played the jack of clubs from dummy next and passed it to West when East followed with a low card. After winning with the queen of clubs West had no winning option. He had to give declarer his tenth trick, either by conceding a ruff- anddiscard with a heart exit or by leading a club into declarer’s tenace.