Copper‐Catalyzed Asymmetric Synthesis of Tertiary α‐Hydroxy Phosphonic Acid Derivatives with In Situ Generated Nitrosocarbonyl Compounds as the Oxygen Source

α‐Hydroxy phosphonic acids and their derivatives are highly bioactive structural motifs. It is now reported that these compounds can be accessed through the copper‐catalyzed direct α‐oxidation of β‐ketophosphonates using in situ generated nitrosocarbonyl compounds as an electrophilic oxygen source. These reactions proceeded in high yields (up to 95 %) and enantioselectivities (up to >99 % ee ) for both cyclic as well as acyclic substrates. This method was also applied for the synthesis of α,β‐dihydroxy phosphonates and β‐amino‐α‐hydroxy phosphonates.