This transformation renders the diagonal elements of β, and therefore its trace, origin invariant. Since the α (L,V ) tensor is symmetric in an exact calculation, the LG, LG(OI), and MVG methods become equivalent for a complete treatment of electron correlation and a complete basis set. For variational methods, the choice of gauge [LG(GIAOs), LG(OI), or MVG] becomes immaterial in the CBS limit even with approximate treatments of electron correlation, as demonstrated numerically in section 4.