ABSTRACT:A computational approach (DFT-B3PW91) is used to address previous experimental studies (Chem Commun. 2009, 6801) that showed that transfer hydrogenation of a cyclic imine by Et 3 N·HCO 2 H catalyzed by 16-electron bifunctional Cp*Rh III (XNC 6 H 4 NX ), is faster when XNC 6 H 4 NX = TsNC 6 H 4 NH than when XNC 6 H 4 NX = HNC 6 H 4 NH or TsNC 6 H 4 NTs (Cp* = 5 -C 5 Me 5 , Ts = toluenesulfonyl). The computational study also considers the role of the formate 2 complex observed experimentally at low temperature. Using a model of the experimental complex in which Cp* is replaced by Cp and Ts by benzenesulfonyl (Bs), the calculations reveal that dehydrogenation of formic acid generates CpRh III H(XNC 6 H 4 NX H) via an outer-sphere mechanism. The 16-electron Rh complex + formic acid are shown to be at equilibrium with the formate complex, but the latter lies outside the pathway for dehydrogenation. The calculations reproduce the experimental observation that the transfer hydrogenation reaction is fastest for the non-symmetrically substituted complex CpRh III (XNC 6 H 4 NX ) (X = Bs and X = H).The effect of the linker between the two N atoms on the pathway is also considered. The Gibbs energy barrier for dehydrogenation of formic acid is calculated to be much