A Palladium‐Catalyzed Regioselective [3+2] Annulation Strategy to 1,2,3‐Oxathiazolidine‐2‐oxides

A palladium‐catalyzed [3+2] annulation reaction of N ‐sulfinylanilines with vinylethylene carbonates and vinyl epoxides is developed. It affords 1,2,3‐oxathiazolidine‐2‐oxides under mild reaction conditions through allylic palladium intermediates. The versatile synthetic utility of 1,2,3‐oxathiazolidine‐2‐oxides in preparing sulfoxides, β ‐amino alcohols, and substituted amines has also been demonstrated.