To prove the equivalence one must start with one side, and the earlier-later side seems, for starting with, logically the clearer. The equivalence is provable on reasonable definitions of ‘past’, ‘present’ and ‘future’ in terms of the earlier-later structure of time. McTaggart's attempted distinction between the past-present-future A series and the earlier-later B series, as though they were rivals for the structure of time, is based on an unexamined, and false, assumption. The equivalence shows they are not rivals; they are quite consistent with each other. A very serious consequence is that all subsequent argument, from the A side or the B, however sophisticated, is flawed to the extent that it accepts McTaggart's false distinction.