Phosphonium Salt-Promoted C2–H Functionalization of Heterocyclic N -Oxides

We report the development of a phosphonium salt as a remarkable activating agent that enables the direct conversion of C2–H bonds of a variety of heterocyclic N -oxides into C2–N, C2–O, or C2–S bonds with high efficiency. The phosphonium salt was prepared on a >150 g scale in a single step and is tolerant of multiple functionalities.