Extending the 12 month determination period for COBRA rates

[jeanine]

Is it possible (allowable) to change the 12 month determination period for COBRA rates? We want to delink the COBRA determ period from the annual renewal of self-funded plan. Currently, plan administration renewal date is the same as the COBRA renewal date. This is causing way too much confusion with setting the premium for the 12 month period. Our thought is to extend the current 12 month rate to 14 months initially then renew again at 12 months. This most likely will be beneficial to the QB as rates inevitably increase. Could anyone tell me what reg. would allow or disallow this type of change in dates.