In this paper, we propose two novel techniques to transform control statements so they can be executed efficiently on the NVIDIA G80 architecture. Our techniques called loop splitting and branch splitting smartly increase code redundancy, which might be deemed as de-optimization for CPU; but for a GPU framework these techniques improve the occupancy of a program on the GPU device and therefore improve its performance. We demonstrate our optimizations on an artificial benchmark and the results show that these techniques are very efficient and, depending on the problem layout, can lead to an increase in occupancy and a drastic improvement in performance compared to non-split version of the same algorithm.