Cheryl A. Upham


Cheryl Upham has more than 12 years of successful experience as a legal professional, including experience as a State & Local Tax (SALT) Partner at Cozen O’Connor, SALT Associate at WolfBlock LLP, and SALT Manager at PricewaterhouseCoopers LLP. Cheryl has extensive background in SALT corporate and personal tax law, including state and local income taxes, sales and use taxes, property taxes, payroll taxes, franchise taxes and realty transfer taxes, with particular emphasis on mergers and acquisitions and real estate transactions.

Cheryl is a SALT Adjunct Professor at Villanova University School of Law, is also engaged as an instructor at continuing education seminars through the Pennsylvania Bar Institute and other providers, and is also an instructor at internal training seminars. She is an active member of the Philadelphia Bar Association’s Tax Council and State and Local Tax Committee. Cheryl earned her Bachelor of Arts degree from Villanova University and both her Juris Doctor and LL.M in Taxation from the Villanova University School of Law.


  • B.S. 1994 Villanova University
  • J.D. 1997 Villanova University School of Law
  • LL.M. 1999 Villanova University School of Law

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