This file holds the 'Based On’ fields for a benefit of the 'Based On Records' field =1 in the Payroll Benefits Master file. If the benefit is based on more than one code (but not all the pay codes) then there would be multiple lines in this file.
In SBM, this table is only available if the 'Based On Record Type' field is set to 2 in the Payroll Benefits Master table. In other words, in SBM, this file only contains records that are related to the Payroll Benefits Master records with ‘Based On Records’ = 1 and ‘Based On Record Type’ = 2.