Theta activity from frontopolar cortex, mid-cingulate cortex and anterior cingulate cortex shows different roles in cognitive planning performance.

Cognitive planning, the ability to develop a sequenced plan to achieve a goal, plays a crucial role in human goal-directed behavior. However, the specific role of frontal structures in planning is unclear. We used a novel and ecological task, that allowed us to separate the planning period from the execution period. The spatio-temporal dynamics of EEG recordings showed that planning induced a progressive and sustained increase of frontal-midline theta activity (FMθ) over time. Source analyses indicated that this activity was generated within the prefrontal cortex. Theta activity from the right mid-Cingulate Cortex (MCC) and the left Anterior Cingulate Cortex (ACC) were correlated with an increase in the time needed for elaborating plans. On the other hand, left Frontopolar cortex (FP) theta activity exhibited a negative correlation with the time required for executing a plan. Since reaction times of planning execution correlated with correct responses, left FP theta activity might be associated with efficiency and accuracy in making a plan. Associations between theta activity from the right MCC and the left ACC with reaction times of the planning period may reflect high cognitive demand of the task, due to the engagement of attentional control and conflict monitoring implementation. In turn, the specific association between left FP theta activity and planning performance may reflect the participation of this brain region in successfully self-generated plans.