The planar equilateral structure has D3h point group symmetry. In addition to the threefold axis, it has a horizontal mirror plane containing all four nuclei and three twofold axes lying in that plane.
For planar ammonia, the nitrogen valence atomic orbitals have symmetries , and . The hydrogen symmetry orbitals span . Consequently the in-plane orbitals form a bonding orbital, a bonding pair and their antibonding partners. The out-of-plane has no matching hydrogen combination and remains a nonbonding orbital. With the core omitted, the conventional valence occupation is
The preceding ammonia molecular orbital diagram shows the correlation. On pyramidalization, and both correlate with of the C3v point group, permitting s–p orbital mixing. The pure planar lone pair can acquire bonding character, lowering its energy and helping stabilize the pyramid. Symmetry alone does not provide a numerical inversion barrier.[ref]
The nitrogen-centered highest occupied molecular orbital of ammonia supplies a lone pair; planar borane has an empty out-of-plane -derived lowest unoccupied molecular orbital. Approach along this acceptor axis gives constructive orbital overlap and donation of the nitrogen pair into the boron-centered acceptor. The resulting N-to-B coordinate covalent bond forms the ammonia borane adduct.
The occupied molecular orbital formed by this interaction is bonding, while the corresponding antibonding combination remains empty. Borane pyramidalizes as coordination increases from three to four. Ammonia can use its existing outward-pointing lone pair; its inversion to the planar transition geometry is not a prerequisite. The Lewis base and Lewis acid descriptions summarize the donor and acceptor roles, while the frontier molecular orbitals explain their directional interaction.

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