declare @t table(id int identity(1,1),cnt varchar(100), claimid varchar(100))
insert into @t(cnt,claimid)
select '','345' union all
select '','SUM' union all
select '# of claims','' union all
select '','7345' union all
select '','6834' union all
select '','SUM' union all
select '# of claims','' 

select * from @t
select t1.id,case when t1.cnt='' then coalesce(t2.cnt,'') else '' end,t1.claimid from @t as t1 left join
(
	select t1.id,t2.cnt as cnt from @t as t1 inner join
	(
	select * from @t 
	where cnt like '#%'
	) as t2
	on t1.id+1=t2.id
	where t1.claimid like 'sum%' 
) as t2
on t1.id=t2.id