&lt;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 26 mln dlrs to a unit of &lt;Mutual of
  Omaha> under a commutation agreement.
      However, McM said it now believes it is possible that the
  unit's liabilities may exceed 26 mln dlrs.
      It said a finding on any possible increase should be
  completed by April 15.
  

