If partner makes a transfer bid (e.g. 2♦ in response to 1NT, showing hearts) and you do not make the anticipated bid of partner’s suit at the minimum level (e.g. you bid 3♥ rather than the expected 2♥), you are breaking the transfer. To justify such an action, you usually need a very good hand in the context of your previous bidding, for example, maximum HCP for your opening, four-card support for partner and a ruffing value. If 1NT was 12-14, you might hold:
