Mechanistic insights into N‐heterocyclic carbene (NHC)‐catalyzed N‐acylation of N‐sulfonylcarboxamides with aldehydes

In the current work, density functional theory calculations were performed to elucidate the detailed reaction mechanism for N‐heterocyclic carbene (NHC)‐catalyzed oxidative N‐acylation reaction of amides with aldehydes affording imide products. According to the calculated results, the reaction is initiated by the nucleophilic attack of NHC to aldehydes forming zwitterionic intermediate, which can then form Breslow intermediate via proton transfer. The Breslow intermediate can then be oxidized affording the oxidative intermediate, which can then go through 1,2‐addition with the deprotonated N‐sulfonylcarboxamides. Subsequently, elimination of NHC catalyst produces the final imide product. Our results reveal that the proton in N‐sulfonylcarboxamides is probably abstracted by base t‐BuOK or DPQH, and the deprotonation process is barrier‐less. Moreover, for the second step, ie, the formation of Breslow intermediate, direct proton transfer is impossible to occur. On the contrary, the results reveal that t‐BuOH can mediate the proton transfer in this step and significantly lower the energy barrier to 24.1 kcal/mol, which is also the highest energy barrier for the whole reaction. The work provides not only valuable clues for elucidating the detailed reaction mechanism for the invaluable NHC‐catalyzed oxidative reactions but also mechanistic insights for the rational design of novel NHC‐catalyzed oxidative reactions in the future.