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Singlet-triplet adiabatic (AE~S-T~) and well-to-well (WWE~S-T~) excitation energies of variously substituted phenyl cations were calculated at the G4 level of theory. The G4 E~S-T~ estimates range from 19 to 40 kJ/mol higher than prior density functional theory based predictions for these cations, and suggest that E~S-T~ and ground state multiplicity structure-property trends for phenyl cations previously proposed in the literature may be incorrect. Among the substituents considered, meta-substituted phenyl cations with electron donating groups have singlet ground states, and are not isoenergetic with the corresponding triplet states as previously claimed. Depending on the functional group, ortho- or para- substituted phenyl cations may also be ground state singlets despite the presence of an electron donating moiety

Singlet-triplet excitation energies of substituted benzenes: A G4 theoretical study