B3LYP/6-31G(d) dipole moment (in debye) and GEDT (in e), in the gas phase and solvents, of the TSs involved in the 32CA reactions of phosphorinium-3-olates 1a and 1b with MMA.

	Gas phase		THF		EtOH
	GEDT (e)	Dipole moment (debye)	GEDT (e)	Dipole moment (debye)	GEDT (e)	Dipole moment (debye)
TS6n-H	0.01	5.891	0.01	8.025	0.01	8.519
TS6x-H	0.00	4.560	0.00	5.901	0.00	6.165
TS6n-Me	0.05	6.500	0.05	8.916	0.06	9.474
TS6x-Me	0.02	4.334	0.02	5.603	0.02	5.860
TS7n-H	0.01	4.824	0.01	6.991	0.01	7.519
TS7x-H	0.02	3.637	0.02	5.140	0.01	5.509
TS7n-Me	0.02	5.584	0.02	7.948	0.04	8.514
TS7x-Me	0.06	4.249	0.06	5.992	0.06	6.420