In the spin-flip DFT (SF-TDDFT) approach, the "difficult" multiconfigurational states (such as diradicals, molecules with broken bonds, transition metals) are described by means of spin-flipping excitations from a well-behaved high-spin reference state. In exact DFT, this approach should yield identical results to the traditional Kohn-Sham treatment -however, with the current incarnations of Kohn-Sham DFT, the SF-TDDFT method provides an effective solution to certain types of multi-configurational states.