After the dummy comes down, the declarer develops a plan to take the maximum number of tricks.

Plan Development includes 3 sequential steps, specifically:
1. Identify Problems
2. Choose Problem Resolution Strategies
3. Sequence Strategy.

Identify Problems, namely:
• Too few winners in a NT contract
• Too many losers in a suit contract
• Limited transportation between declarer and dummy hands
• Poor trump distribution
• Defender winners off-the-top.

Each problem has two or more resolution tactics, including:
• Finesse
• Promotion
• End-play
• Cross-ruff
• Squeeze-play
• Loser on winner
• Loser on loser.
The following chart, “Problems and Resolution Tactics,” maps problems with problem resolution strategies.

Problems and Resolution Tactics

Resolution TacticsProblems
Too Few WinnersToo Many LosersTransportationTrump DistributionOfftheTop Losers
FinesseXXXX
PromotionXXX
End-PlayXX
Cross-RuffXXX
Squeeze-PlayXX
Loser-on-WinnerXX
Loser-on-LoserXX

Sequencing Strategy
If declarer needs to use multiple tactics, declarer must determine which tactic to try first.  As any tactic can fail, declarer should use the tactic having the least negative consequences of failure first. For example, a failed “finesse” tactic may create a new problem such as off-the-top losers. Alternatively, a failed “loser on a winner” tactic simply becomes a “loser on a loser.”