4 pages, 1 figure, 1 table, 2 schemes.-- Printed version published Sep 17, 2001.The use of polymer-bound guanidine 6b or polymer-bound phosphazene 6c significantly improve the yield of the Hofmann elimination step in the preparation of tertiary amines using REM resin, providing products with superior purities and free from contamination with trialkylammonium salts.Peer reviewed