“…DFT‐based methods like GIAO/DFT calculations are known to overestimate paramagnetic contributions to the chemical shielding, giving, in critical cases, overly deshielded chemical shifts 58a, 59. In a series of papers Gauss, Siehl, and Schleyer and co‐workers60–63 have demonstrated the importance of including electron correlation in chemical shift calculations for unsaturated carbocations like vinyl,61 allyl,62 and arenium14, 63 ions. For these cations, MP214, 19, 62, 63 or even higher correlated methods like CCSD(T)61 must be applied.…”