;
WITH    CTE
          AS (SELECT    [Last Name],
                        [First Name],
                        [Building Desc],
                        [Sub Plan Desc],
                        [Sub Plan Cat Desc],
                        ROW_NUMBER() OVER (PARTITION BY [Last Name],
                                           [First Name], [Building Desc] ORDER BY [Sub Plan Desc], [Sub Plan Cat Desc]) AS Row
              FROM      dbo.Benefit)
    SELECT  [Last Name],
            [First Name],
            [Building Desc],
            [Sub Plan Desc],
            [Sub Plan Cat Desc]
    FROM    CTE
    WHERE   Row = 1 ;