“…This study confirmed that a three-step process including amino-group protonation, proton transfer through a hydrogen-oxygen bond NH•••O(P), 43 and P-C bond cleavage, leading to a protonated imine and derivatives of H-phosphonate is the most probable mechanism. 6,27,28,43,44 It should be noted that for N-alkyl aminophosphonates the decomposition is not observed as the amine nitrogen in this case is protonated and formation of imine (leaving group) is prevented. Lowering the basicity of the amine as is the case in the N-benzhydryl derivative, again facilitates the elimination process 47 Decomposition to P V .…”