4 friends I think and the dead guy is blonde and perhaps wearing black suit and sun glasses
He drives with them in some red cabriolet car,playing poker etc
In the end of the movie the friends are burning him and let him go with the ocean on the raft(long shot saying goodbye even sad in the end)
Late 80' maybe 90' I'm not sure
Thank you

Although doesn't completely fit your description, you are right about the time frame. I am pretty positive you are referring to Weekend At Bernie's: Weekend at Bernie's (1989) - IMDb (http://www.imdb.com/title/tt0098627/)

This movie doesn't have 2 sequels
No famous actors
Isn't much famous
And definitely they burned the guy in the end

Nice of you to edit your posts to include more info after I answered.