DECLARE @sql VARCHAR(255)
DECLARE @path VARCHAR(255)
DECLARE @filename VARCHAR(255)

SET @path = 'C:\something\'
SET @filename = 'something.csv'

SET @sql = 'BULK INSERT dbo.Plans FROM ''' + @path + @filename + ''' '
   + '     WITH ( 
           FIELDTERMINATOR = '','', 
           ROWTERMINATOR = '''', 
           FIRSTROW = 2 
        ) '
PRINT @sql
--EXEC (sql)