The popular flat sheens are lovely but they have different attributes than glossy finishes. The flatting agents required to reduce sheen in flat or matte topcoats also slightly reduce clarity, water resistance, durability and resistance to chemicals such as ketchup, soap, chemical cleaners, or ammonia. This is not much of a concern in low use areas but is important for table tops or kitchen cabinets.
Here is a tip to improve the performance of your finish and still obtain a matte sheen: Use a semi-gloss sheen for the first two coats and a flat for the third for optimum performance.
General Finishes is constantly seeking new resins and additives to improve the performance of our finishes.