It is now commonly accepted that in the presence of strong bases (like meta
l alcoholates) an equilibrium between phosphite and phosphonate forms of di
alkyl phosphites exists and that the phosphite form is highly reactive in t
he reaction with carbonyl compounds. There is a controversy on the structur
e of the active form of the phosphite when the addition is catalyzed by ami
nes. We have found that aliphatic amines and dialkyl phoshites form a compl
ex which is a reactive species. Its stoichiometry depends on the nature of
the solvent.