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Earlier discussion
1 older comment kept for context.
Hilary Frances
The law is SINGULAR SUBJECT {Ss} = SINGULAR VERB {Sv}
PLURAL SUBJECT {Ps} = PLURAL VERB {Pv}
Note: Singular verbs have letter 's' at the ending of the word, like: Has, Is, does....
Plural verbs don't have letter "s" at the ending of the word, like: Have, are, do....
The benefits being addressed here is SINGULAR "Benefit", so according to the law the answer should be a singular verb "with S".
Now we know that, the sentence is in a present continous tense so the only singular present tense verb her is, "IS".