The whole "business plan" of health insurance and HMOs is just that......better treatment means less profit....poorer treatment means greater profit.  The RG referred to the Trillium bonanza as a "windfall".  I'm not sure that's the right phrase.  You can walk through an orchard and pick up the windfalls....fruit which as fallen from the trees...usually with the help of the wind.  

May I suggest those who profited from the sale of Trillium had been, over a number of years, shaking the trees pretty hard to dislodge the "fruits of their greed."  They built that massive "reserve", I would suggest, knowing full-well that when they sold the business those reserves would be converted to their personal profit from the sale.  It worked out very well for them.  I could offer many different terms for their gain (all of them unprintable), but I wouldn't call it a "windfall"..that's far too kind.