**Exhibit        **
**10.43.1**

**Incentive        and Performance Compensation**

**Pursuant        to        2005 Financial Performance**

| ·   | The                  incentive                  plan for senior management, including executive officers, is based                  on 70%                  of consolidated earnings before interest, taxes, depreciation and                  amortization (EBITDA) and 30% on the return on net investment (RONI).                  Payout ranges are established each year by the Compensation Committee                  and                  may range from 0% to 200% of base salary. Additionally, the Compensation                  Committee may award participants discretionary                  bonuses. |
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| ·   | The                  incentive                  plan for senior management of BMC West is equally based on the                  segment’s                  (EBITA); the segment’s lease adjusted return on net investment (RONI) and                  consolidated EBITDA. Payout ranges are established each year by                  the                  Compensation Committee and may range from 0% to 180% of base salary.                  Additionally, the Compensation Committee may award participants                  discretionary bonuses. |
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| ·   | The                  incentive                  plan for senior management of BMC Construction is based on 70%                  of the                  segment’s EBITA and economic profit and the remaining 30% is based on                  consolidated EBITA and economic profit. The size of the potential                  incentive pool is evaluated annually and payouts are based on the                  participant’s contribution to financial performance. Additionally, the                  Compensation Committee may award participants discretionary bonuses. |
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