Company: BRK-A
Filing Date: 2025-06-18
Form Type: 11-K
Source: 0001193125-25-142665
Chunk: 5

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-18
Form: 11-K
Chunk 5
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 in the Plan’s core investment funds in accordance with the participant’s election on file. If a participant does not have an election on file, those amounts will be invested in the applicable State Street Target Date Retirement Fund that most closely matches a retirement age of 65. Participants have the right to opt-out of their scheduled auto escalation before it would otherwise take effect. The opt-out election affects only the 12-monthperiod for which the election is made. If the participant does not want to be automatically escalated on the following July 1, the participant will need to opt-outagain. The Company contributes an annual amount (“Age-WeightedContribution”) to the Plan for certain employees. The Age-WeightedContribution is determined according to the rules contained in the Plan document and is allocated to each participant’s account based upon the year-endcompensation and age of the employee, as defined in the Plan document. The following table shows the percentage of compensation the Company will contribute to a participant’s account.

| Participant’s age on last day of Plan Year |     | Contribution percentage (*) |      |   |
| Under Age 36                               |     |                             | 3.00 | % |
| 36 – 40                                    |     |                             | 3.75 | % |
| 41 – 45                                    |     |                             | 4.50 | % |
| 46 – 50                                    |     |                             | 5.25 | % |
| 51 – 55                                    |     |                             | 6.00 | % |
| 56 – 60                                    |     |                             | 6.75 | % |
| Age 61 and Older                           |     |                             | 7.50 | % |

| * | Except that the contribution percentage for a Plan Year for a participant who is an employee of Chemtool                         
 Incorporated as of the last day of the Plan Year is 1.00%, regardless of the participant’s age on the last day of the Plan Year. |

The Company may also contribute a portion of its adjusted consolidated net income, as defined in the Plan document, to the Plan (“Profit Sharing”). The Profit Sharing contributions are determined by the Organization and Compensation Committee of the Company and are allocated to each participant’s profit sharing account based upon the year-endcompensation of the employee, as defined in the Plan document. Future Profit Sharing contributions are not anticipated at this time. In addition to the above contributions, the Plan provides for rollover contributions (described in Sections 402