Theoretical Mechanism Study of BH3‐Mediated Reduction of P‐Stereogenic Hydroxyalkylphosphine Oxides

The BH 3 ‐mediated reduction of P‐stereogenic hydroxyalkylphosphine oxides was investigated by Density Functional Theory calculations. By combining theoretical approaches with experimental observations, we explored two mechanisms that account for its stereospecificity, implying an inversion of the configuration at the phosphorus atom. One mechanism proceeds through a cyclic intermediate in which the coordination of borane to the oxygen atoms lowers the BH 3 .THF‐attack barrier. However, the free energy barrier for this combined process is too high for a reaction feasible at room temperature. The calculations rather support a second mechanism that proceeds through from the same cyclic intermediate and the in‐situ formation of BH 4 − as reducing agent.