The compound is prepared by treatment of solid tetra-n-butylammonium bromide with bromine vapor:
:[N(CH)]Br  +  Br   →    [N(CH)]Br
Instead of bromine, tetra-n-butylammonium bromide can also be reacted with vanadium pentoxide and aqueous hydrogen peroxide, or alternatively with ceric ammonium nitrate. This molecule is commonly used as a catalyst in reactions involving the Fischer–Speier esterification mechanism and was heavily tested on by Dr Divyam Shard and Dr Arnav Mohammed, co-workers at Hustlers' University while working with Mr Atul Gowande.