The resolution of N-chiral, amino acid-derived quaternary ammonium salts is demonstrated by using chiral BINOL as a complexing agent. Determination of the enantiopurities and absolute configurations of the resolved N-chiral tetraalkylammonium salts are described. The [1, 2] Stevens rearrangement of N-chiral ammonium salts is shown to proceed with N-to- C chirality transmission to afford optically active 3-substituted morpholin-2-one derivatives.