Source: Jon Gabel, Jeremy Pickreign, Roland McDevitt, and Thomas Briggs, Health Affairs, published online December 3, 2009
From the summary:
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 study comparing high- and low-cost employer-based plans, researchers found that benefit design explains only a fraction of the variation in family coverage costs. Other factors, such as industry sector and geographic differences in the costs of delivering care, are more likely explanations for why some health plans charge higher premiums.