The reason I started the post is that I recently made an IPA with IBU of 76 (Calc by beersmith) with only 20 IBU from 60 min magnum bittering. 14 IBUs from centennial FWH, and the rest from centennial/columbus 15,10 and 5 min. It was bitter, but very smooth and pleasing if I do say so myself. I tested it against several commertial IPAs and most found it more pleasing (which is of course personal preference). I was just wondering if it was that most of the IBUs were late?