Company: BRK-A
Filing Date: 2025-11-18
Form Type: 424B5
Source: 0001193125-25-286108
Chunk: 26

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-11-18
Form: 424B5
Chunk 26
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 or interest on such notes;                     |

| (e) | any tax, assessment or other governmental charge required to be withheld by any paying agent from any payment                           
 of principal of and premium, if any, or interest on any note if that payment can be made without withholding by any other paying agent; |

| (f) | any tax, assessment or other governmental charge which would not have been imposed but for the failure of a                                                                                                                                                                                                                                                                                                    
 beneficial owner or any holder of notes to comply with our request or a request of our agent to satisfy certification, information, documentation or other reporting requirements concerning the nationality, residence, identity or connections with the                                                                                                                                                      
 United States of the beneficial owner or any holder of the notes that such beneficial owner or holder is legally able to deliver (including, but not limited to, the requirement to provide an applicable Internal Revenue Service Form W-8, or any subsequent versions thereof or successor thereto, and including, without limitation, any documentation requirement under an applicable income tax treaty); |

S-15

| (g) | any tax, assessment or other governmental charge imposed on interest received by (1) a 10-percent                                                                                                                                     
 shareholder (as defined in Section 871(h)(3)(B) of the U.S. Internal Revenue Code of 1986, as amended (the “Code”), and the U.S. Treasury regulations that may be promulgated thereunder) of ours, (2) a controlled foreign           
 corporation that is related to us within the meaning of Section 864(d)(4) of the Code or (3) a bank receiving interest described in Section 881(c)(3)(A) of the Code, to the extent such tax, assessment or other governmental charge 
 would not have been imposed but for the beneficial owner’s status as described in clauses (1) through (3) of this paragraph (g);                                                                                                      |

| (h) | any tax, assessment or other governmental charge required to be withheld or deducted under Sections 1471                                                                                                                                    
 through 1474 of the Code (or any amended or successor version of such Sections) (“FATCA”), any regulations or other guidance thereunder, or any agreement (including any intergovernmental agreement) entered into in connection therewith; 
 or any law, regulation or other official guidance enacted in any jurisdiction implementing FATCA or an intergovernmental agreement in respect of FATCA; or                                                                                  |

| (i) | any combination of items (a), (b), (c), (d), (e