Be careful. I have the old Platinum Class card, not the Select but the earnings calendar is probably similar:

For PQM purposes, any purchases made after the closing date of your December statement will post for the next year. Since my December statement has posted, I'm working on my $35,000 spend for 5K PQM and have started buying tickets on United.com again in anticipation of another 5K PQM. These miles will apply to 2014.

Your strategy to buy and refund a ticket to earn PQM is not only disingenuous, it probably won't work. I don't know any rewards program that doesn't claw back previously issued miles for refunds. UA does this for non-PQM; I don't see why it would be any different for PQM.