This compound is a specialized phosphonium salt used primarily as a Wittig reagent precursor in organic synthesis. Upon deprotonation, it forms the ylide (tert-butoxycarbonylmethylene)triphenylphosphorane, which reacts with aldehydes or ketones to produce α,β-unsaturated tert-butyl esters. These intermediates are crucial for constructing carbon-carbon double bonds in the synthesis of pharmaceuticals, agrochemicals, and bioactive molecules. The tert-butoxycarbonyl (Boc) group serves as a protecting moiety for the ester, which can be selectively deprotected under acidic conditions to afford the corresponding α,β-unsaturated carboxylic acids. This makes it a valuable tool in medicinal chemistry for building complex molecular frameworks with precise control over functional group reactivity.