  For an insurance company with reserve modeled by the spectrally negative
L\'{e}vy process, we study the optimal impulse dividend maximizing the expected
accumulated net dividend payment subtracted by the accumulated cost of
injecting capital. In this setting, the beneficiary of the dividends injects
capital to ensure a non-negative risk process so that the insurer never goes
bankrupt. The optimal impulse dividend and capital injection strategy together
with its value function are obtained.
