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Just noticed a 2013 paper from Texas A&M, METHODOLOGY FOR CALCULATING COOLING AND HEATING ENERGY-INPUT-RATIO (EIR) FROM THE RATED SEASONAL PERFORMANCE EFFICIENCY (SEER OR HSPF). That paper presents correlations to give you COP as a function of SEER. They report this correlation works better than earlier methods from FSEC and ASHRAE RP-1197.
Find it here: http://repository.tamu.edu/handle/1969.1/152118
The paper is marked DRAFT. Perhaps one of the authors can report on status.
-Erik