AbstractWe have synthesized the N‐acetoxyammonium salts 5, 7, 8, 9 and 10 with different counterions (Cl–, Br–, ClO4–, BF4–, FSO3–) as models for the initially formed reactive intermediate in the Polonovski reaction. The perchlorates can be isolated in pure state. The geometries, relative stabilities and 1H and 13C chemical shifts of the N‐acetoxyammonium ions were calculated by DFT methods on the levels B3LYP/6‐311+G(2d,p) and B3LYP/TZVP. Further, the elimination reactions of the N‐acetoxyammonium salts yielding the corresponding immonium salts were studied. The immonium salts were also characterized.(© Wiley‐VCH Verlag GmbH & Co. KGaA, 69451 Weinheim, Germany, 2007)
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