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Phosphonium ylids are formed from the reaction of a phosphine (triphenylphosphine) with an alkyl halide (methyl iodide) to give a phosphonium salt. This is then deprotonating using a strong base (NaH) to give the ylid.
P. A. Byrne and D. G. Gilheany, Chem. Soc. Rev., 2013, 42, 6670.