It is well established that each year, the level of former Silver, now Elite (+) tiers is recalculated in February based on total purchases Jan1 through Dec 31 in the prior year. It makes sense for February as it allows for the return adjustments which would be competed by Feb 28th. That doesn't need to be addresses.
What needs to be addressed - and a simple solution - is the practice of resetting the accounts to $0 on Jan 1 to begin meeting the $3500 (or $1500) during 2014. Any excess beyond the $2500 (former Silver level and retained for this year's accounting) in 2013 is lost. What is lost is an issue!
REAL WORLD EXAMPLES of the effect of Best Buy's current policy. The issue became apparent to me with 2012 purchases totaling a little over $2800 of the $2500 required. Jan 1, my account reset to $0, effectly losing the $300 difference. This year, I have already met the $2500 required for 2013, so why should I buy anything during the Christmas when it is only going to be reset to $0 on Jan 1 with the new $3500 requirement in 2014. Worse, since in the return window, I am grappling with purchasing a $2000 MacBook Pro Retina, use it for up to 45 days, retuning in January only to re-purchase so the $2000 counts in 2014. That is just too big a hit to take in 2013 only to see it evaporate. Gaming the system...perhaps, but don't use that as a blinding excuse. In reality, it is applying a solution to the problem created by Best Buy's own policy.
SOLUTION: It is real simple. Take the amount required to requalify, $2500 this year ($3500 or $1500) next year and subtract it from the purchased amount. The excess carries over and creates a postive sense among your customer base that they are not losing anything. Additionally, as I saw other posts about "meeting goals in hard times" people won't suffer in the off year with the carryover as they are trying to reach a financially unattainable goal. In the meantime, you still have them as a group to market too for impulsive buying, or keeping you in the forefront with scheduled buying like replacing a cell phone when contract expires.