Quark masses in Qiu's factorization procedure
  We discuss a higher-twist factorization procedure of the hadron tensor in deep inelastic scattering, proposed by Qiu, and extend it to include quark mass terms. Its property that the hard scattering parts are electromagnetic gauge invariant separately, is manifestly preserved. Using an auxiliary parton, a so-called spurion, to generate the quark mass terms, a simple parton model interpretation is also retained. 
D. Boer, R.D. Tangerman