This document discusses strategies for vertically splitting user stories to deliver value incrementally. It recommends splitting user stories thoughtfully based on workflow steps, business rules, effort required, data variations, and use cases. Stories should be independent, negotiable, valuable, estimable, small, and testable per the INVEST guidelines. The goal is to eventually find a balance between vertical and horizontal decomposition, and take the time needed to achieve an appropriate level of granularity. It concludes with an invitation to practice vertically splitting an epic.