MERGERS, ACQUISITIONS AND DISPOSITIONS

12 Months Ended

Dec. 31, 2011

Business Combinations [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

2. MERGERS, ACQUISITIONS AND DISPOSITIONS

On December 31, 2009, the Company paid a dividend of all of Sun Life Vermont's issued and outstanding common stock, and net assets totaling $94.9 million to the Parent. As a result of this transaction, Sun Life Vermont is no longer the Company's wholly-owned subsidiary. The following table represents a summary of the results of operations for Sun Life Vermont which are included in discontinued operations:

	Year ended December 31, 2009
Total revenue	$	191,965
Total benefits and expenses		46,304
Income before income tax expense		145,661
Income tax expense		40,690
Net income	$	104,971

The Company transferred all of Sun Life Vermont's assets and liabilities at their carrying value to the Parent and therefore no gain or loss resulted from this dividend. Sun Life Vermont was previously reported as component of the Individual Protection segment.