[2,3]Sigmatropic rearrangement of N-(ethoxycarbonyl)-methyl-beta-metha
llylammonium ylide with an oxygen functionality at the beta-position o
r gamma-position forms trisubstituted trans-olefins with high stereose
lectivity. On the other hand, the rearrangement of salts having a tigl
yl ester moiety instead of a carbethoxy group affords cis-olefins. The
present method was applied to the synthesis of plaunotol.