Retro Abramov vs. rearrangement path competition in hydroxyphosphonate decomposition

1-hydoxyphosphonates in the presence of aliphatic amine undergo two competi tive processes: retro Abramov reaction and intramolecular hydroxyphosphonat e-phosphate rearrangement. Both reaction rates and their ratio strongly dep end on the nature of the substituent on a alpha carbon atom. Kinetic experi ments indicate that two reactions proceed via common transition state.