Marsh & McLennan says it lost money in the second quarter because of an impairment charge tied to the value of one its divisions. The New York-based insurance broker and consulting firm says it lost $193 million, or 37 cents per share. A year ago, it earned $65 million, or 12 cents per share. Excluding the $315 million goodwill charge for its corporate security business, Kroll, and other special charges, Marsh & McLennan earned 33 cents per share. Analysts forecast earnings of 32 cents per share on revenue of $2.76 billion. Analysts do not typically include special charges in their estimates. Marsh & McLennan's revenue fell 13 percent to $2.63 billion. 