$re = '/^(?<!\/dist\/)(.*)\/(.*?\.css)$/im';
$str = '/internal/benefitlist/pmlweb.min.css
/internal/benefitlist
/dist/pmlweb.min.css
dist/pmlweb.min.css
/pmlweb.min.css
/dist/a.css
';
$subst = "/dist/$2";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php