Twist-2 Heavy Flavor Contributions to the Structure Function $g_2(x,Q^2)$

The twist--2 heavy flavor contributions to the polarized structure function $g_2(x,Q^2)$ are calculated. We show that this part of $g_2(x,Q^2)$ is related to the heavy flavor contribution to $g_1(x,Q^2)$ by the Wandzura--Wilczek relation to all orders in the strong coupling constant. Numerical results are presented.