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An oxidative NHC‐catalyzed kinetic resolution (KR) of racemic mixtures is presented. The developed reaction furnishes tricyclic dihydropyranones with three contiguous stereocenters in excellent dia‐ and enantioselectivity, with good‐to‐moderate yields. Mechanistic studies indicate that the rate‐determining step of the reaction is the formation of the Breslow intermediate, while the selectivity determining...