We don't have retirees but I believe logic for the terminated and retirees with cobra will be same. We have terminated coded as NNE in UBAIC.
For the code it is simple. Repeat it for each month either in a loop or just repeat the if statements for each month.
IF cs_offer_of_coverage-eeoffer_00 = '1G'.
cs_applicable_sec_4980h-se4980h_00 = '2A'.
ENDIF.
Rohit