1. MASTER PARTNER PROGRAM PROGRAM OVERVIEW: MasterBrand Cabinets works with top producing dealers around the country, hereafter referred to as MasterPartners, bringing multiple benefits to these dealers in one single program. Those benefits include financial incentives, sales support, additional support in Customer Service and Design, as well as benefits designed to expand training opportunities and motivate associates within the dealership. The strong partnership commitment of MasterBrand Cabinets to the MasterPartners allows the MasterPartners to leverage multiple brands to create a fully realized portfolio of products to target customers across all spectrums. This combination of an integrated selling proposition and multiple design options strengthens the MasterPartners competitive advantage, while increasing growth opportunities. FINANCIAL BENEFITS: There are two primary financial benefit differences for MasterPartners: The first is the addition of a growth incentive that is based upon the MasterPartner’s prior year sales and appropriate brand targets. This incentive is a direct volume based incentive and has clearly spelled out goals to allow each MasterPartner to make annual plans to be successful. The second major financial benefit for the MasterPartners is the replacement of Co-Op funding with Quarterly Marketing Funds. The advantages of Marketing Funds are apparent in the areas of cash flow, with known payment schedules, and higher accrual rates. Marketing Funds are applied each quarter as a general credit to the MasterPartner’s account, who then determines to what invoices they are to be applied. The additional benefit of no documentation requirements also lowers the processing and tracking requirements to the MasterPartner in relation to Co-Op. PRODUCT/SHOWROOM DISPLAYS & BENEFITS: It is a principle that showroom and display designs are a key component of the sales experience. To further support the MasterPartners, displays are addressed specifically with each individual MasterPartner to ensure that their designers have the tools needed to address their customer’s needs. To make certain that MasterPartners are gaining the edge in the marketplace, in this regard, their designers are given additional access to the MasterDesign services for product reviews, consumer design help and to specialized portfolio training. The MasterPartner’s training is designed to take advantage of the wider scope of products within their portfolio, consisting of brand specific training, as well as utilizing techniques to determine the best fit for the customer in both design and budget, and to maximize each sales opportunity. With the addition of new brands, especially, the benefits to the MasterPartner of these services can translate quickly into sales. Master Partner summary

2. CUSTOMER SERVICE: MasterBrand Cabinets provides a dedicated Customer Service phone line for the MasterPartners. The primary purpose of this special line is to allow the MasterPartners to quickly reach their dedicated team of MasterPartner Customer Service Representatives. This dedicated team is positioned to lower the phone time for the MasterPartners, follow up with them and to have brand specialized knowledge close at hand. MISCELLANEOUS: Best Practices, focus groups, and pilot opportunities: shared information that will give you a lot of highly qualified eyes and ears in the marketplace and help you get ahead of the competition. Special contests and program incentives for MasterPartners at times throughout the year. Access to “Same as Cash Funding” through the MasterCapital program. Create opportunities to win customers with an option other than credit cards or mortgage funding. GUIDELINES: Marketing Funds: Marketing Funds are similar to Co-Op funds in that they are issued as credit memos, by brand, based upon an accrual rate stated in the MasterPartner Sales Agreement. Marketing Funds accrue from the “Start Date” listed in the MasterPartner Sales Agreement. Until the end of the 2 nd Quarter, the start date may be retroactively moved to the start of the year with AVP approval. Marketing Funds cannot be issued as a check. They must be in the form of a credit memo. Marketing Fund accruals are based upon “qualifying sales”, which are identical to the qualifying door styles listed for the Co-Op program. Please see the current year Co-Op Program Guidelines for details. Marketing Funds must be accrued. You cannot add additional credits into their Marketing Funds or issue more than is currently available. If included in the MasterPartner Sales Agreement, brands or specific “ship to” accounts can be excluded from accruals. This type of exception must be included in the MasterPartner Sales Agreement. Marketing Funds are credited quarterly, generally the third week following the close of the quarter. Unlike Co-Op, Marketing Fund credits are issued automatically. No documentation or requests are required for credits to be issued. Ad hoc credits are not available. All MasterPartner credits are issued simultaneously each quarter. Special Agreements are not available under the MasterPartner program, as all available credits are issued each quarter. Growth Incentive: MasterPartner Growth Incentives are based upon growth over the prior fiscal year and are paid out in accordance with the grid located within the MasterPartner Sales Agreement. Minimum net sales of $750,000 are required to be qualified for the MasterPartner Growth Incentive. Additionally, brand minimum requirements of $100,000 must be met to be qualified for the MasterPartner Growth Incentive. If a MasterPartner fails to achieve the minimum net sales or minimum brand requirements, they would be subject to the Standard Growth Incentive Program. The Standard Growth Incentive Program has a different methodology for growth calculations, which compare current year sales to the higher of (a.)Last year’s net sales, or (b.) The average of the prior two years net sales.