SUN LIFE ASSURANCE profit up Year 1986 DIV 18.1p making 28.5p vs 23.74p PROFIT AFTER TAX 17.4 mln stg vs 14.1 mln TAX 0.7 mln stg vs 0.2 mln Bonus distribution rose to new record level of 125.1 mln stg vs 114.9 mln in 1985 Full name of company is Sun Life Assurance Society Plc <SULL.L>.