"[O]n the question of whether God imputes the righteousness of Christ to the believer[:]
Whether or not Scripture specifically refers to such imputation, it is clearly implicit in our union with Christ. Remember that 'imputation' means to reckon the righteousness or guilt of one person to another. But to be one with Christ is certainly to have his righteousness as our own. In him we become the righteousness of God (2 Cor. 5:21). Far from rendering imputation unnecessary, union with Christ is impossible without imputation, and vice versa. I am convinced that the church will make no progress on the justification issue until this point is fully understood and appreciated."
---John Frame in _Always Reforming: Explorations in Systematic Theology_, ed. A.T.B. McGowan, 2006, p.12