Is there anyway for an employer to offer health insurance to early retirees (55 - 65 years old)? The emp would be responsible for the premium. Also the company does not want the liabilty for these emps (FASB). The group is self-funded and does not want to put these emps on the current SF plan.

It would depend upon the size of the employer. Many carriers allow coverage for "early retirees" (school districts are a good example) and cover them as part of the group plan. The employer would have to negotiate with the insurer (or find an insurer that would accept this arrangement or self-fund.) It is not unusual at all for employers with over 500 employees.