I found this on Benelli's site a few days ago and figured I would pass it along.

"Our point-of-impact specifications are:
Up to 2" left or right of point of aim
Up to 5" above point of aim
Up to 2" below point of aim
If you choose to pattern your shotgun from a stationary rest, we recommend that you follow the same specifications used by our factory. Benelli shotguns are tested with a patterning board 20 yards from the muzzle using the method illustrated below. Overlay the front bead (red circle in the illustration) and the mid-bead (small black dot on the illustration). The top of the front bead should be held at the bottom of the target center.
Benelli shotguns are designed to place a higher percentage of the shot pattern slightly above the point-of-aim. This patterning design has proven deadly on waterfowl, upland birds and clays for decades and gives hunters the advantage of a more open sight picture. Less barrel covering up your target means better visibility. By design, this equates to the center of the overall shot pattern being a few inches above the point-of-aim.
There are ways to adjust the point-of-impact. Options may include adjusting the shims or changing to a larger front bead. We recommend that you contact our customer service department if you have additional questions."