Reductive elimination is an elementary organometallic reaction step involving aformal oxidation state change of À2a tatransition-metal center.F or as eries of formal highvalent Ni IV complexes,a ryl-CF 3 bond-forming reductive elimination was reported to occur readily (Bour et al. J. Am. Chem. Soc. 2015,137, 8034-8037). We report acomputational analysis of this reaction and find that, unexpectedly,the formal Ni IV centers are better described as approaching a + II oxidation state,o riginating from highly covalent metal-ligand bonds,aphenomenon attributable to s-noninnocence.Adirect consequence is that the elimination of aryl-CF 3 products occurs in an essentially redox-neutral fashion, as opposed to ar eductive elimination. This is supported by an electron flow analysis which shows that an anionic CF 3 group is transferred to an electrophilic aryl group.T he uncovered role of s-noninnocence in metal-ligand bonding,and of an essentially redox-neutral elimination as an elementary organometallic reaction step,m ay constitute concepts of broad relevance to organometallic chemistry.Supportinginformation and the ORCID identification number(s) for the author(s) of this article can be found under: https://doi.org/10.