Target mass corrections revisited
  We propose a new implementation of target mass corrections to nucleon structure functions which, unlike existing treatments, has the correct kinematic threshold behavior at finite Q^2 in the x -> 1 limit. We illustrate the differences between the new approach and existing prescriptions by considering specific examples for the F_2 and F_L structure functions, and discuss the broader implications of our results, which call into question the notion of universal parton distribution at finite Q^2. 
F. M. Steffens, W. Melnitchouk