Company: BRK-A
Filing Date: 2025-04-15
Form Type: 424B5
Source: 0001193125-25-081614
Chunk: 27

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-15
Form: 424B5
Chunk 27
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 respect of those notes) between a holder of a note (or the beneficial owner for whose benefit such 
 holder holds such note), or between a fiduciary, settlor, beneficiary of, member or shareholder of, or possessor of a power over, that holder or beneficial owner (if that holder or beneficial owner is an estate, trust, partnership or corporation)   
 and the United States, including that holder or beneficial owner, or that fiduciary, settlor, beneficiary, member, shareholder or possessor, being or having been a citizen or resident or treated as a resident of the United States or being or having 
 been engaged in trade or business or present in the United States or having had a permanent establishment in the United States or (2) the presentation of a note for payment on a date more than 30 days after the later of the date on which that       
 payment becomes due and payable and the date on which payment is duly provided for;                                                                                                                                                                      |

| (b) | any estate, inheritance, gift, sales, transfer, capital gains, excise, personal property, wealth or similar 
 tax, assessment or other governmental charge;                                                               |

| (c) | any tax, assessment or other governmental charge imposed by reason of the beneficial owner’s past or                                                                                                                                                    
 present status as a passive foreign investment company, a controlled foreign corporation, a foreign tax exempt organization or a personal holding company with respect to the United States or as a corporation that accumulates earnings to avoid U.S. 
 federal income tax;                                                                                                                                                                                                                                     |

| (d) | any tax, assessment or other governmental charge which is payable by any method other than withholding or 
 deducting from payment of principal of or premium, if any, 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                                                                                                                                                                                          |

S-15

| that such beneficial owner or holder is legally able to deliver