<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 <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.