	mcm corp to delay yearend report mcm corp said it has been forced to delay the release of its fourth quarter and yearend results until it can determine the effects on its balance sheet of a possible increase in liabilities at a unit earlier this month the company s occidental fire and casualty co unit paid mln dlrs to a unit of mutual of omaha under a commutation agreement however mcm said it now believes it is possible that the unit s liabilities may exceed mln dlrs it said a finding on any possible increase should be completed by april reuter 
