There is one method of declarer play that seems curious in its ability to dematerialise losers — seemingly from nowhere — and it all depends on how you look at those 26 cards . . . 

Bidding
Dealer: East
N/S Game

Over North’s 2D response, South declined to rebid 2NT or 3NT, judging his hand to be more suit-orientated. Over his preferred 3C re-bid, North felt that slam must be on and, having heard South’s 3S cue-bid, used Roman Key-Card Blackwood and then bid 6H. West led a trump and South saw two spade losers and — too late to be useful — a club discard.

In these situations, it can be helpful to look at the hand upside down. What if dummy was played as the master hand? If you ruff three diamonds in the South hand, then four clubs would provide a spade discard from the new master hand: only one loser. Providing that trumps divide 3-2, this should be achievable. A true “Dummy Reversal” results in the shorter trump holding becoming the controlling holding, while the longer holding is used for trumping.

Declarer should win in dummy, cash A♦ and ruff a diamond. He crosses back with K♣ and ruffs another diamond high. He draws a round of trumps to J♥ and ruffs the final diamond high, returning to dummy to draw the last trump. Four rounds of clubs delivers the spade discard, and the other low spade is the only loser remaining.