What carriers, if any, will offer an employer a health plan for its retirees, which the cost of the plan is paid 100% by the retiree?

IF the group is large enough, AND IF the employer is willing to allow the costs of the retiree medical to be experience rated with the rest of the group, then many insurance companies will allow the employer to extend coverage to retirees on an employee pay all basis.

But those are two very big "IF"s.

The current alternative is to have the retiree elect to take a COBRA extension (paying 102% of the premium) but this is limited to no more than 18 months if employment terminated.