“…In straightforward anology with previous investigations of the E i conversion of sulfoxide10 and sulfonyl11 precursors, the first goal of this article is to assess the relative performance of approaches such as the Hartree–Fock (HF)12 and second‐, third‐, and partial fourth‐order Møller–Plesset [MP2,13 MP3, MP4(SDQ)] theories, as well as density functional theory (DFT),14 for describing the E i reactions of xanthate precursors, using basis sets of increasing size. In this article, we will specifically compare the B3LYP15, 16 and MPW1K17, 18 functionals (namely, Becke three‐parameter Lee–Yang–Parr and modified Perdew–Wang one‐parameter model for kinetics).…”