SAT Grammar question

<p>Company officials announced that there would be no major changes made to the eligiblity requirements for its benefits package, an offering that makes it plan more generous than that of other major retailers.</p>

<p>Why is 'that of' incorrect? Plan and offering are both singular, then shouldn't 'that of' be correct? My book says it should be changed to those it</p>

<p>its*</p>

<p>Are you sure your book has “those it” replacing “that of”?</p>

<p>oops yeah i meant ‘those of’. But I still don’t understand why it changed that of’ to ‘those of’</p>

<p>“Major retailers” is plural. More than one retailer, more than one benefit plan.</p>

<p>^ I second that.</p>