Mechanistic study on the 1,3,2-diazaphospholene (1)-catalyzed reduction reaction of allyl 2-phenylacrylate 4 with HBpin or ammonia borane (AB) was systematically performed by the density functional theory (DFT) method. When HBpin is employed as the reductant, the reductive Ireland-Claisen (IC) rearrangement reaction occurs. First, the active species P-hydrido-1,3,2-diazaphospholene 3 is generated through the metathesis reaction of 1 with HBpin. Next, the terminal C═C double bond of 4 is inserted into the P-H bond of 3 to produce 6a through the 1,2-addition (Markovnikov) step, which is followed by the pinB-H bond activation to afford key boron enolate 8. Then, 8 undergoes the [3,3] rearrangement that is followed by the alcoholysis reaction with methanol leading to the final product γ,δ-unsaturated carboxylic acid. The [3,3] rearrangement step is the rate-determining step with the Gibbs energy barrier (ΔG≠) and Gibbs reaction energy (ΔG) of 23.9 and -27.5 kcal/mol, respectively. When AB is employed as the reductant, the transfer hydrogenation reaction occurs through two comparable pathways, 1,2- and 1,4-transfer hydrogenation pathways. The former pathway directly leads to the hydrogenation product with the ΔG≠ and ΔG values of 22.4 and -27.7 kcal/mol, respectively. The latter pathway produces an enolate intermediate (rate-determining step, ΔG≠/ΔG = 24.1/-0.3 kcal/mol) first, which then prefers to undergo the enol-keto tautomerism instead of the [3,3] rearrangement to afford the hydrogenation product. Obviously, the generation of the boron enolate plays a crucial role in the reductive IC rearrangement reaction because it prevents the enol-keto tautomerism.
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