Abstract
We describe the calculation of the two--loop massive operator matrix elements with massive external fermions in QED. We investigate the factorization of the initial state corrections to annihilation into a virtual boson for large cms energies into massive operator matrix elements and the massless Wilson coefficients of the Drell-Yan process adapting the color coefficients to the case of QED, as proposed by Berends et. al. in Ref. [1]. Our calculations show explicitly that the representation proposed in Ref. [1] works at one-loop order and up to terms linear in at two-loop order. However, the two-loop constant part contains a few structural terms, which have not been obtained in previous direct calculations.
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