Increased theta activity has been linked to increased working memory loads, in additions to being associated with meditation. As such, research suggests the potential for meditators to enhance their capacity to modulate theta activity. Given the relations between theta activity and improved WM, an enhanced modulation of theta could be a possible mechanism underpinning improved WM in mindfulness meditators.

Theta activity association with mindfulness meditation

Neural activity measured during working memory (WM) performance shows increased theta activity in fronto-midline electrodes, a neural signal that suggests to be generated by the anterior cingulate cortex (ACC) and is reflective of an attentional mechanism facilitating selection and activation of relevant task-specific neural processes required to achieve a the current goals for enhancement out of multiple competing neural processes.

Syracuse University

-	FN400 activity
-	Alpha activity
-	Theta activity

Neurological activity responsible in working memory processes

Bailey, Neil W. (07/01/2020). "Mindfulness meditators show enhanced accuracy and different neural activity during working memory.". Mindfulness (1868-8527), 11 (7), p. 1762.

Mindfulness Meditators Show Enhanced Accuracy and Different Neural Activity During Working Memory

The neural activity that occurs early on in the working memory probing period is referred to as the FN400 (frontal negativity), as negative voltages are present in the frontal regions and generated in part by the left temporal regions. FN400 is associated with familiarity, recognition and modulating by neural instructions about relevant information to attend to, indicating a correlation to attentional processes as well. Larger FN400 amplitudes are associated with greater memory strength. 

Neural processes of working memory (WM): FN400 activity

Research suggests Alpha oscillations in brain regions with functions not engaged by a current task, must perform processes that inhibit activity in such non-relevant regions, as effective working memory functioning is dependent on inhibition of irrelevant processes. Neural activity during WM delay-test periods (when individuals are shown a black screen) show increased upper alpha power in parieto-occipital electrodes located above areas of the brain responsible to visual processing. A sustained high power of alpha activity is suggested to illustrate suppression of cortical gain, as opposed to low alpha power which reflects increases in gain. Thus high power alpha suggests top-down inhibition of brain region processes that are not relevant to a current task. Increased alpha activity is associated with decreased fMRI blood flow in the visual cortex, demonstrating the suppression of disruptive activity, thusly leading to facilitation of working memory performance. 

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