2009 MBCI GROWTH INCENTIVE PROGRAM

Overview: Annual Incentive Rebates For Volume Based Growth and Incremental Growth

Qualifications: Direct MBCI Dealers

Guidelines: Minimum Annual Purchases of $100,000 with 3% Growth for Volume Based Growth Incentive and $50,000 with 10% Growth for Incremental Growth Incentive

Brands: Aristokraft, Decora´, Schrock, Diamond and Kemper

Overview

MasterBrand Cabinets, Inc. is pleased to offer a program to award credit back to customers based on growth over the previous year’s sales. This program is a two part incentive, awarding for both volume based growth and incremental growth. Rebates are paid annually to dollar one and payments will be made in the form of a credit memo in the first quarter of the following year for qualifying customers.

Qualifications

1. Customers must have minimum purchases of $100,000 and 3% growth to qualify for the volume based growth incentive portion of this program.

2. Customers must have minimum purchases of $50,000 and 10% growth to qualify for the incremental growth incentive portion of this program.

3. Growth is calculated on your percentage increase of either 2008 sales OR an average of 2007 and 2008 sales, whichever is higher.

New Account Qualifications

1. Volume Based Incentive: First year new accounts must have minimum purchases of $100,000 to qualify.

2. Incremental Growth Incentive: First year new accounts can not qualify. For second year, with a minimum of six months purchases in 2008, MBCI will create a projected 12 month sales base to use for qualification in 2009.

Guidelines


Calculations are based on net purchases, less freight, credits, discounts, and deductions:

This program replaces all previous Volume/Growth Allowance Programs and is scheduled to be in effect on an annual basis. MasterBrand reserves the right to discontinue or change the program, as it is described here, without notice. MasterBrand reserves the right to withhold allowances to settle unpaid or overdue invoices.

MasterBrand • One MasterBrand Cabinets Dr. • P.O. Box 420 • Jasper, IN 47547-0420

W- 01/01/09