Steve Lusardi says:

The position of the mast is arranged so that the center of effort of the
sail plan is directly over the center of lateral resistance.

Not in many cases, if at all. Usually the CE leads (i.e. is forward of) the
CLR by between 5 and 10% of the LWL. This may vary from designer to designer,
and they may or may not include portions of the rudder in the calculation, but
there is always some lead.

Steve
Stephen C. Baker - Yacht Designer
http://members.aol.com/SailDesign/pr...cbweb/home.htm