(19)  United States  (12)  Patent Application Publication  Verkade et al.  (10)  Pub. No.: US 2005/0176978 Al  (43)  Pub. Date:  Aug. 11, 2005  (54)  IMMOBILIZED IMINOPHOSPHATRANES  USEFUL FOR TRANSESTERIFICATION  (76)  Inventors:  John G. Verkade,  Ames, IA (US);  Victor Shang-Yi Lin,  Ames, IA (US);  Arunkanti Sarkar,  Ames, IA (US)  (21)  Appl. No.:  10/989,538  (22)  Filed:  Nov. 16, 2004  (60)  Provisional application No. 60/529,550, filed on Dec.  15, 2003.  (51)  Int. Cl.7  .....................................................  C07C 51/43  (52)  U.S. Cl.  ............................................  554/174;  502/162  US  20050176978Al  Correspondence Address:  Schwegman, Lundberg, Woessner  &  Kluth, P.A.  P.O. Box 2938  Minneapolis, MN 55402 (US)  The present invention provides a method for transesterifying  an ester, comprising combining the ester, a C$_{1 }$-C$_{3 }$ alcohol,  and a heterogeneous catalyst of formula  (I)  or formula (II):  wherein R’, R" and R"’ are each H, (C$_{1}$-C$_{8}$)alkyl, (C$_{6}$ - C9)aryl, or (alk)$_{3}$Si, wherein each alk is (C$_{1}$-C$_{4}$)alkyl; Lis an  organic linking moiety and Xis a solid support material, and  the salts thereof under conditions wherein the catalyst cata› lyzes the formation of the ( C$_{1 }$-C$_{3}$ )  ester of the acid portion  of the ester and the corresponding free alcohol of the ester.  or  (I)  Related U.S. Application Data  Publication Classification  (57)  ABSTRACT  (II) 