σ‐Holes in Iodonium Ylides: Halogen‐Bond Activation of Carboxylic Acids, Phenols and Thiophenols May Enable Their X−H Insertion Reactions

The first systematic evaluation of the electrostatic potential energy maps of iodonium ylides was conducted. We determined that they possess two σ-holes of differing electron deficiencies, with the more electropositive σ-hole located opposite the dative I-C bond to the β-dicarbonyl motif, and the lesser electropositive σ-hole located opposite the iodoarene C-I bond. We also conducted the first systematic evaluation of carboxylic acids, phenols and thiophenols in the O/S-alkylation reaction of iodonium ylides. While carboxylic acids and thiophenols were found to be generally viable, only phenols possessing electron-withdrawing substituents were effective. This high-yielding and highly chemoselective reaction is believed to involve halogen-bond activation of heteroatoms, and nicely complements existing diazo-based methods for alkylation of acidic functional groups.