How is Methyl (diethoxyphosphoryl)acetate (CAS: 1067-74-9) typically synthesized?

Methyl (diethoxyphosphoryl)acetate (CAS: 1067-74-9) is typically synthesized through the reaction of diethyl phosphite with acetyl chloride in the presence of a mild base such as triethylamine. The reaction is known to be highly exothermic and requires careful temperature control to prevent decomposition. The yield can be up to 85%, depending on the purity of starting materials and reaction conditions.