Listen to our latest pensions podcast as Tim Smith, Professional Support Lawyer at Herbert Smith Freehills, and John Cormell, Actuary and Head of GMP Equalisation at Barnett Waddingham, discuss the merits of using GMP conversion to equalise members’ benefits for the effect of Guaranteed Minimum Pensions (GMPs).

In this podcast, Tim and John discuss:

  • what GMP conversion is
  • what trustees need to think about if they are considering converting GMPs, and
  • how HMRC’s recent guidance on GMP equalisation may impact conversion exercises.


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Tim Smith
Tim Smith
Professional Support Lawyer, London
+44 20 7466 2542
Francesca Falsini
Francesca Falsini
Paralegal, London








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