JE Dunn, general contractor for Mutual of Omaha’s downtown headquarters building, will hold a “topping-out” celebration today for the skyscraper under construction at 200 South 14th Street. Topping out occurs when the final steel beam is hoisted into place. The building will be completed late this year. All major concrete pours are done. The glass exterior curtain wall is completed through level 42. The building will be fully enclosed, and the tower crane will disassembled, this summer.