Overtaking
There are times in every Bridge players life when being in the right location is more important than winning a trick. That is, the Entry has a greater value than the winning trick. This happens when you have to overtake a winner in one hand with a winner in the other hand. At first glance this might seem to be
wasting a trick. And often times it is. But being in the right spot might furnish 2, 3 or more winners. You might have to lose a trick to make more tricks. All quite tricky. But not really. Let's look at some examples on the right where there are no Entries to Dummy and the lead is in Declarer's hand.
In example 1 you have to get to Dummy to run the suit. If you only need four tricks it is easy enough. Play the King and Overtake with the Ace. The Queen, Jack and ten will provide you with the other three winners. If the suit happens to break 4/2 you will make six tricks.
It would be nice to take the Club finesse in example 2. But how
to get to Dummy in order to do this? Play the winning K 
and Overtake it with the winning A .
You have squandered a trick, but now you are in position to take that
Club
hook. Play the J 
and let it ride. If it wins take
the finesse again by playing the 4
to the Q .
You made five tricks and lost none. Without the Overtake in Hearts and
the finesse in Clubs you would lose a Club trick.
In example 3 you want to take the double hook in Diamonds. That
is, you want to finesse Diamonds twice; once for each of the missing
honors.
So you have to get to Dummy two times. This requires the old double
Overtake.
First Overtake: play the J 
and Overtake with the Q .
Then take the Diamond finesse # 1 by playing the J u
and letting it ride. Let's say it loses to the Q u
and the Defender leads a card that puts you back in your hand. Now for
the second Overtake. Play the K
and Overtake with the A .
You are now in position to take the Diamond finesse # 2. Play the 10 u
and let if ride. There is a 75% chance that the one of the finesses
will
win. Good luck
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DUMMY A Q J 10 3 2 _ HAND K |
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DUMMY A 8 5 3 J 4
HAND K Q
A Q 10 |
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DUMMY A Q 6 4 u J 10 9 3 _ HAND K J u A 7 6 4 |