UNITED PRESIDENTIAL CORP &lt;UPCO> 4TH QTR NET

  Shr 39 cts vs 50 cts
      Net 1,545,160 vs 2,188,933
      Revs 25.2 mln vs 19.5 mln
      Year
      Shr 1.53 dlrs vs 1.21 dlrs
      Net 6,635,318 vs 5,050,044
      Revs 92.2 mln vs 77.4 mln
      NOTE: Results include adjustment of 848,600 dlrs or 20 cts
  shr for 1986 year and both 1985 periods from improvement in
  results of its universal life business than first estimated.
  

