The insertion of a carbenoid into an N–H bond of an amine cooperatively catalyzed by a dirhodium catalyst and a spiro chiral phosphoric acid has been investigated in detail using density functional theory methods. Calculations indicate that the reaction begins with the nucleophilic amine attacking at the carbenoid, forming a metal-associated ammonium ylide first followed by a rapid proton transfer to afford a metal-associated enamine intermediate. Subsequently, the enamine intermediate dissociates from the metal and yield a more stable seven-membered-ring conformation via an intramolecular hydrogen-bond exchange. Formation of the enamine intermediate requires an overall barrier of 5.7 kcal/mol and is exergonic by 5.1 kcal/mol. Calculations ...