The Singlet g_2 Structure Function in the Next-to-Leading Order
  Following a previous study of the one-loop factorization of the nonsinglet $g_2$ structure function of the nucleon, we present in this paper the next-to-leading order coefficient functions in the singlet sector. To obtain the result, the partonic processes of virtual Compton scattering off two and three "on-shell" gluons are calculated. A key step in achieving the correct factorization is to separate the correct twist-two contribution. The Burkardt-Cottingham sum rule is nominally satisfied at this order. 
A. V. Belitsky, Xiangdong Ji, Wei Lu, Jonathan Osborne