(2) Any proposed Performance Improvement Plan shall be developed by the PIP Entity and shall include, at a minimum:

1. (a) Identification of the cause(s) of the PIP Entity's cost growth, with supporting analytic materials as applicable;
2. (b) Specific strategies, adjustments, and action steps the PIP Entity proposes to implement to improve health care spending performance without compromising quality of or access to needed services;
3. (c) A proposed timetable for implementing each strategy, adjustment or action step proposed in 958 CMR 10.09(2)(b), with an overall timetable for implementation of 18 months or less;
4. (d) Specific identifiable and measurable expected outcomes, with a timetable for measurement, achievement, and reporting of such outcomes;
5. (e) Proposed process and outcome metrics for evaluating the progress and success or failure of the Performance Improvement Plan;
6. (f) Any requests by the PIP Entity for implementation assistance from the Commission;
7. (g) Any documentation necessary to support any claims or assertions contained in the proposed Performance Improvement Plan;
8. (h) A list of any regulatory reviews or filings that would be necessary to implement components of the Performance Improvement Plan; and
9. (i) Other items as may be identified by the Commission from time to time.