acids mediated by hypervalentiodine(III) reagents is described. The decarboxylative C–O bond forming reaction proceeded in the presence of PhI(OAc)2 to give the corresponding allylic acetates. In addition, decarboxylative C–N bond formation was achieved by utilizing hypervalentiodine(III) reagents containing an I–N bond. Mechanistic studies suggest the unique reactivity of hypervalentiodine reagents