“…Organocatalytic strategies by N ‐heterocyclic carbene (NHC) catalysis represent a useful tool for the execution of a broad range of asymmetric transformations including benzoin‐type condensations, Stetter reactions, hydroacylations, annulations, and cycloadditions These processes proceed by normal polarity or umpolung reactivity through well‐established activation modes involving key reactive species, namely the Breslow intermediate, homoenolate, and azolium (di)enolate intermediates (Scheme a) . Additionally, the synthetic opportunities given by NHC organocatalysts are further expanded by the application of redox protocols (internal and external oxidation strategies) leading to the acyl azolium intermediate for the acylation of oxygen‐, sulfur‐, and nitrogen‐nucleophiles in challenging kinetic resolution (KR), macrolactonization, desymmetrization,, and polymerization processes. In particular, the N ‐acylation reaction using aldehydes as acylating agents in place of carboxylic acids/derivatives has proven to possess some practical advantages (mild reaction conditions, chemoselectivity, no need of coupling reagents) and it has been successfully applied to the functionalization of alkylamines, anilines, amides, sulfoximines, azomethine imines, and several nitrogen‐containing heterocycles.…”