“…(4a) and (4b)], then the energy differences between the diastereomeric transition states may lead to alternative modes of diastereoselectivity, as illustrated in Scheme . Computational studies reported herein, combined with our recent experimental results,4a,c,d demonstrate that stereoelectronic effects indeed play a key role in controlling the enantioselectivity of catalytic, asymmetric alcoholysis of α‐substituted acyclic anhydrides. Although the venerable Felkin–Anh model has been the subject of many theoretical investigations,5 to the best of our knowledge, this is the first one extending its scope to stereochemical analysis of nucleophilic acyl substitution.…”