An RRG wished to transfer their medical malpractice liabilities from prior years to clean up their balance sheet, thereby using excess capital to fund growth.  A transfer would also unwind their reinsurance structure and return reserves to help fund the transfer.  GJS Re designed a loss portfolio transfer for the years in question that provided a policy limit 53% higher than the premium (including ALAE). This transfer achieved accounting certainty, so their outside auditors and state regulators were confident all liabilities would be satisfied.