Transesterification dialkyl phosphites

Although the reaction of dialkyl phosphites with orthoformic esters has been extended to triethyl trithioorthoformate," the preferred synthesis of formylphosphonate dithioacetals is usually the high-yield Michaelis-Arbuzov reaction of trivalent phosphorus compounds with the appropriate chlo-rodithioacetals.""" For the corresponding hemithioacetals, a Pummerer-type reaction of a-phos-phoryl sulfoxides with alcohols in the presence of iodine is usually the method of choice (Scheme 5.3). " ° However, hemithioacetal formation is solvent dependent and generally gives a moderate yield of product in a mixture with several other byproducts arising from transesterification reactions. 

Sulfites. The Hterature concerning dialkyl sulfites is extensive, although less than for sulfates. Reactions involving alkylation are similar to those of sulfates. Sulfites also undergo elimination, transesterification, and isomerization. The last two parallel reactions of phosphites. 

It is suggested that when the transesterification reaction is carried out in the presence of a basic catalyst, dialkyl H-phosphonates react via their tricoordinated phosphite tautomeric form [32,35], The first step of the reaction is tautomerization of phosphonate form into phosphite. 

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