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Taxing Cadillac Health Plans May Produce Chevy Results

It is often assumed that high-cost health insurance plans—referred to by some as "Cadillac" plans—provide rich benefits to users. But in this Commonwealth Fund–supported study in Health Affairs comparing high- and low-cost employer-based plans, Jon Gabel of the National Opinion Research Center and colleagues found that benefit design explains only a fraction of the variation in family coverage costs.

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