Jan 12 (Reuters) - Sun Life Financial Inc SLF.TO :
* SUN LIFE FINANCIAL ANNOUNCES ESTIMATED IMPACT OF U.S. TAX REFORM
* SUN LIFE FINANCIAL - EXPECTS TAX EXPENSE INCLUDED IN 2018 UNDERLYING NET INCOME TO DECREASE BY ABOUT $130 MILLION
* SUN LIFE FINANCIAL - ALSO EXPECTS TO TAKE CHARGE TO REPORTED NET INCOME OF ABOUT $200 MILLION RELATED TO U.S. TAX REFORM WHEN CO REPORTS Q4 RESULTS