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The same strategy is employed for designing the planar tetracoordinate boron systems. The simplest neutral planar tetracoordinate hydrocarbons were proposed and the effect of substitution on their stability has been assessed. The aromatic stabilization is gauged with nucleus independent chemical shift calculations. The activation barriers for the ring opening reaction, the highest occupied molecular orbital and lowest unoccupied molecular orbitals gap and singlet\u2010triplet energy difference were estimated to gauge the plausibility experimental realization. \u00a9 2006 Wiley Periodicals, Inc. 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