1. 2011 MBCI GROWTH INCENTIVE PROGRAM OVERVIEW: MasterBrand Cabinets, Inc. is pleased to offer a program to reward growing customers. Your percentage increase will be calculated, as outlined below, and a growth incentive rebate will be issued annually. Rebates will be made in the form of a credit memo for qualifying customers. Overview: Growth Incentive Rebate Based on Annual Purchases Qualifications:Direct MBCI Dealers Guidelines:Minimum Annual Purchases of $300,000 Brands: Aristokraft, Decora´, Schrock, Diamond, Kemper, Omega, Dynasty, HomeCrest and Kitchen Craft. CURREN T SALES SALES BASE PAYOUT % GROWTH INCENTIV E REBATE FORMULA: QUALIFICATIONS: 1.Minimum net MBCI purchases of $300,000 for 2010 (Current Sales) and 10% growth over sales base required. 2.Sales base is the higher of A) previous year’s net purchases OR B) an average of the two previous year’s sales. Example: A: 2010 2009 2008 Growth $ Growth % $450K $400K $350K $50K 12.5% Average Sales from prior 2 years = $375K Prior Year Sales = $400K Higher Sales in comparison is the prior year @ $400K, so growth is calculated from a $400K sales base. Example: B: 2010 2009 2008 Growth $ Growth % $450K $350K $400K $75K 18.8% Average Sales from prior 2 years = $375K Prior Year Sales = $350K Higher Sales in comparison is the 2 year average @ $375K, so growth is calculated from a $375K sales base. 3. The growth incentive rebate will be issued based on incremental growth dollars over the sales base as calculated in #2 above. Appropriate percentage as outlined below. Growth incentive will not be paid on any dollars below the $300,000 minimum volume requirement. Example: Cur Yr Sales Base Growth % Qualify $ Payout % Crdt Amt $350K $250K 40% $50K 6% $3K 4. First year new accounts cannot qualify. For second year, with a minimum of six months purchases in the previous year, MBCI will create a projected 12 month sales base to use as the previous year net purchases total. 5. To qualify for the Multi-Branded Payout customers must carry at least two MasterBrand Cabinets brands with minimum purchases of $75,000 per brand and overall purchases of $1,000,000 for the year. Growth Incentive summary

2. GUIDELINES: Calculations for Current Sales are based on net purchases, minus freight, credits, discounts, and deductions: $300 - 999K $1M - 1.99M $2M + Growth Bracket Single Brand Payout Multi-Brand Payout Growth Bracket Single Brand Payout Multi- Brand Payout Growth Bracket Single Brand Payout Multi- Brand Payout 10.00%19.99% 3.00% NA 7.50%14.99% 3.00%3.75% 5.75%11.24%3.00%3.75% 20.00%29.99% 4.00% NA 15.00%22.49% 4.00%5.00% 11.25%16.99%4.00%5.00% 30.00%39.99% 5.00% NA 22.50%29.99% 5.00%6.25% 17.00%22.49%5.00%6.25% 40.00%49.99% 6.00% NA 30.00%37.49% 6.00%7.50% 22.50%27.99%6.00%7.50% 50.00% 7.00% NA 37.50% 7.00%8.75% 28.00% 7.00%8.75% DURATION OF PROGRAM: This program replaces all previous Growth Incentive Programs and is scheduled to be in effect on an annual basis. MasterBrand Cabinets, Inc. reserves the right to discontinue or change the program, as it is described here, without notice. MasterBrand Cabinets, Inc. reserves the right to withhold allowances to settle unpaid or overdue invoices. 01/11 2011 MBCI GROWTH INCENTIVE PROGRAM