“…Decompositions of diazo compounds in the presence of oxygen, nitrogen, sulfur, or phosphorus Lewis bases is a recognized strategy to generate the corresponding ylides efficiently . In the case of oxonium ylides, diazo reagents decomposed by photochemical or metal-catalyzed conditions are known to react with cyclic ethers such as epoxides, oxetanes, THF, THP, 1,3- and 1,4-dioxanes, or oxepane, and the subsequent intermediates are used in a large panel of reactions. However, morpholines, and other N-containing cyclic ethers, are rarely utilized for the formation of oxonium ylides.…”