LOVELAND — Accountant firm Mueller Pye & Associates CPA has promoted three longtime employees to ownership positions as part of the firm’s long-term leadership-succession plan. Cain, who joined the firm in November 2017, has nearly 20 years of experience in tax planning and leads the firm’s tax services division. Estrada has been with Mueller Pye & Associates since September 2016 and serves as director of advisory services. It adopted the name Mueller Pye & Associates CPA LLC in 2017 when Robyn Pye joined the firm as a partner. Teresa Mueller retired five years ago, and Paul Mueller transferred day-to-day leadership to Pye on Jan. 1.