business succession are Bill’s primary practice areas. He focuses on estate tax minimization, wealth transfer and asset protection for El-Monte clients. S. Raum · Fredrikson & Byron, P.A. Mike Houma focuses his practice on commercial law, with a specific emphasis on tax matters. He works Winchendon with public and privayheld companies on business transactions. S. Heather Ritch Akeley S. Heather. S. Heather joined the Firm inand became a partner inthru 2005; he rejoined Ritch, Mueller, Heather y Nicolau as a partner in 2013.