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The α‐aminophosphonates are relatively easily protonated on phosphoryl oxygen in acidic conditions due the neighboring amine group effect. Protonation of phosphoryl oxygen makes the phosphorus atom highly electrophilic and suitable for decomposition with P‐C bond breaking to Por P decomposition products. The process of decomposition to P products has a large positive entropy value (198.8 [J/K.mol]) which indicates an elimination mechanism. High negative entropy of activation ‐72 [J/K.mol] for decomposition to P derivatives ‐ suggests that it undergoes a nucleophilic substitution mechanism via a trigonal‐bipyramidal intermediate or transition state. Many other arguments for such a statement are discussed.

Associative vs. dissociative mechanism of P-C bond breaking in α-aminophosphonates leading to phosphoric acid [P(V)] derivatives.