Facile Substitution of N,N-Dimethylanilines and Phenols with Trifluoroacetaldehyde Ethyl Hemiacetal

2,2,2-Trifluoro-1-(N,N-dimethylaminophenyl)ethanols were easily formed in excellent yields by electrophilic substitution between N-N-dimethylanilines 1a, b and trifluoroacetaldehyde ethyl hemiacetal (TFAE). The corresponding substitution of phenols 2a-e to prepare 2,2,2-trifluoro-1-(hydroxyphenyl)ethanols, however, occurred only in the presence of catalytic amounts of anhydrous potassium carbonate.