Harlan Ten Pas

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Harlan Ten Pas is a Chicago-based attorney and CPA who retired as a partner from the financial services group in Chicago of RSM US LLP. Ten Pas is a specialist in taxation of exchange-traded derivatives.
== Background ==
Ten Pas was born and raised on a farm in Wisconsin, where he grew up alongside his eight younger siblings. He graduated as the valedictorian from Oostburg High School in 1972, earning the prestigious Kohler Scholarship. Ten Pas's professional career began at Checkers, Simon & Rosner in February 1976, where he was eventually accepted into the partnership in 1983. At the Chicago Board of Trade (CBOT) and Chicago Mercantile Exchange (CME), Checkers was a leader in the taxation of soybeans, silver and livestock contracts. 
He continued with the firm and its successors until his retirement in 2017 from RSM US, LLP. Throughout his career, Ten Pas specialized in tax consulting services for financial clients, including broker-dealers and hedge funds.
Ten Pas played a significant role in shaping the taxation of derivatives starting with the Economic Recovery Tax Act of 1981. He was instrumental in developing the capital gains provisions of Internal Revenue Code Section 1256 and contributed to various legislative changes impacting the financial industry. As a young manager, he contributed to the team that assisted CBOT Chairman Leslie Rosenthal in formulating the 60% long-term/40% short-term capital gains provision under Section 1256 of the Internal Revenue Code.
Ten Pas worked with the Options Policy Association and its president, Harry Brandt, on tax policy recommendations that were adopted by Congress in the 1984 Tax Reform Act. He also assisted dealers in adapting to the 1986 Government Securities Act, as well as currency dealers during the Tax Reform Act of 1986, the 1993 Omnibus Budget Reconciliation Act, and the 1997 Taxpayer Relief Act.
==Health Challenges==
In 2014, Harlan suffered a series of cardiovascular events that led to his retirement from active professional work. Despite these health challenges, which include partial paralysis following strokes and heart attacks, he remains engaged with community initiatives such as founding the Apres Aphasia Club.
==Professional Associations==
Ten Pas has been actively involved with several professional organizations throughout his career, including the American Bar Association and the American Institute of Certified Public Accountants (AICPA). He has held leadership positions such as chairman of the Tax Conference Committee for the Illinois CPA Society and participated in various national committees
=== Boy Scouts ===
He is a Boy Scouts of America leader and served as Eagle Mentor for Troop 48 in Lake Forest, IL.
The "Harlan Award" was named after him by the Pathway to Adventure Council of the Boy Scouts of America. Scouts who earn five badges in the Trading Tech merit badge workshop program created by Scout leader and MarketsWiki co-founder John Lothian earn the Harlan Award.
== Education ==
Ten Pas pursued higher education at the University of Wisconsin–Milwaukee, where he graduated summa cum laude with a Bachelor of Business Administration in Accounting in 1975. He excelled in the Illinois CPA exam, earning a Silver Medal and a national Elijah Watts Sells certificate in 1976. In pursuit of further specialization, he obtained a Master of Science in Taxation from DePaul University in Chicago in 1977 and later earned a Juris Doctor degree from the same institution in 1983. Ten Pas also contributed to academia by teaching tax accounting at DePaul Law School's LLM program.
==Personal Life==
Harland met Sandra Wilson on a Greyhound bus between Milwaukee and Chicago in 1977, and they married on July 28, 1979. Sandra pursued a career in dietetics and pharmaceutical sales while contributing to their family life. Together, they have two sons who are both Eagle Scouts and graduates of the University of Illinois-Urbana Champaign. The family is actively involved in community service and supports educational scholarships
== References ==	
Category:Bios - Accountants
Category:Bios - Legal
Category:Accounting‏‎
Category:Lawyers
Category:RSM US - Former Employees
Category:RSM US - Partners