“…Iminium salts are of utmost importance in organic synthesis,1 owing in particular to their key role as intermediates in many enantioselective organocatalytic transformations of carbonyl compounds 2. However, the synthetic utility of their phosphorus analogues, methylenephosphonium ions,3, 4 remains limited to a few examples of [2+2]4h,j and [2+4]4b,e,g cycloaddition, the ene reaction,4b,e electrocyclic cyclization with an arene ring,4e,f stereoselective rearrangement to give phosphaalkenes,4d and the phospha‐Stork reaction 4l. Whereas the reactivity of iminium salts is governed by the strong electrophilicity of the carbon atom (Scheme ), the methylenephosphonium salts undergo regioselective addition of nucleophiles (Nu=F − , Cl − , and MeO − )3a,b, 4a at the electropositive phosphorus center (Scheme ).…”