The reaction of trifluoromethyl thioamide with trimethylphosphite is schematically shown on the cover. This reaction proceeds via a three-member intermediate, for which the decomposition yields the short-lived dimethylaminotrifluoromethylcarbene. The latter reacts with the excess of trimethylphosphite, giving the corresponding phosphorus ylide. This is only one example of the series of reactions of (perfluoro)alkyl (thio)amides with trimethylphosphine, trimethyl phosphite, or tris(dimethylamino)phosphine. Alexander B. Rozhenko et al. on page 241 use different quantum chemistry approaches to theoretically study their reaction pathways and thermodynamics.