A simple staged transformation approach for computing the free energy difference at two levels (L/H) of theory, ΔGL→H. (a) The staged thermodynamic path treats the selected degrees of freedom (X) separately from the rest (Y); X represents the degrees of freedom that lead to a large gap in the ΔULH distribution. Assuming that the free energy costs for confining X to values at (or near) the free energy minima are similar at the L and H levels, ΔGL→H, is given by the sum of , which converges readily since the sampling involves only Y, and the “reorganization free energy,” , which is the free energy cost of changing X0 to at the low level of theory. (b) A simple one-dimensional illustration for the staged transformation approach: W(X) is the potential of mean force and the key approximation is that the configurational entropies for X are comparable at the L and H levels.