Excerpt: The White House cited the health benefits enjoyed by top executives of Goldman Sachs Group Inc. as an example of a so-called Cadillac health plan. The Wall Street firm pays roughly $40,000 in annual premiums for each executive's family. But the proposal being weighed by the Senate Finance Committee would tax health plans that cost much less, setting the bar perhaps as low as $25,000 a year for a family plan. That is about twice the cost of the average family plan and would affect only a tiny fraction of U.S. workers, according to the Kaiser Family Foundation. But if lawmakers don't allow the threshold to be adjusted annually to reflect annual price increases, the proposed tax would eventually hit a much larger number of people.