Company: BRK-A
Filing Date: 2025-06-18
Form Type: 11-K
Source: 0001193125-25-142665
Chunk: 4

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-18
Form: 11-K
Chunk 4
---
000 for 2024 and 2023, respectively. CODA and Company Matching contributions are excluded from the participants’ taxable income until such amounts are received by them as a distribution from the Plan. Roth and Supplemental contributions are made on an after-taxbasis and are therefore included in the participants’ taxable income in the period of contribution. Participants who turned at least age 50 during 2024 or 2023 were eligible to elect to make an additional before-taxor Roth Catch-upcontribution of up to $7,500 in 2024 and 2023 if they met one of the following conditions:

| a. | Elected to make before-tax and Roth 401(k) contributions of 75% of 
 eligible compensation; or                                          |

| b. | Contributed $23,000 or $22,500 for the 2024 or 2023 plan years, respectively. |

Newly eligible employees, both new hires and rehires, are subject to automatic enrollment. Participants will be automatically enrolled in the Plan at a CODA contribution rate of 6%. There is a 30-day opt-outperiod during which participants may change their CODA contribution rate or elect not to contribute (“opt-out”).If participants do not make a positive election or opt-out,contributions will begin to be withheld as soon as administratively possible following the end of the 30-dayperiod. CODA contributions and Company Matching contributions will be invested in the applicable State Street Target Retirement Fund that most closely matches a retirement age of 65. Once enrolled, participants may choose to change the election percentage, reallocate investments or stop contributing at any time. 4

For participants who become participants on or before January 1 of the current year with plan contribution rates between 0% and 9% of pay (whether those contributions are CODA, Roth, Supplemental, or any combination) as of July 1 of the current year, such participants will automatically have their CODA contribution rate increase to the next higher full percent starting the first full pay period after July 1 of the current year (or as soon thereafter as administratively practicable). Automatic escalation will continue each year until participants are contributing 10%. For participants who become participants after January 1 of any year, automatic escalation will work as described above, except that the first automatic escalation will not occur until July 1 of the year following the year a participant was hired. Any additional contributions made to a participant’s Plan account as a result of auto escalation will be invested