Company: BRK-A
Filing Date: 2025-04-01
Form Type: 424B5
Source: 0001193125-25-069429
Chunk: 36

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-01
Form: 424B5
Chunk 36
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 note
(or, in each case, determined on the settlement date if the notes are traded on an established securities market, as the notes are expected to be, and the U.S. holder is either a cash basis or an electing accrual basis holder). The exchange gain or
loss (with respect to both principal and accrued interest) will be recognized only to the extent of the total gain or loss realized by a U.S. holder on the sale, exchange, redemption or other disposition of the note, and generally will be
U.S.-source ordinary income or loss.

Exchange of Yen

A U.S. holder’s tax basis in the yen received as interest on, or on the sale or other disposition of, a note will be the U.S. dollar value
of such yen at the spot rate in effect on the date of receipt of the yen. Any gain or loss recognized by a U.S. holder on a sale, exchange or other disposition of the yen will be U.S.-source ordinary income or loss.

Tax Return Disclosure Requirements

Certain U.S. Treasury regulations meant to require the reporting of certain tax shelter transactions cover transactions generally not regarded
as tax shelters, including certain foreign currency transactions giving rise to losses in excess of a certain minimum amount (e.g., $50,000 in a single transaction in the case of an individual or trust, and higher amounts for non-individual, non-trust taxpayers), such as the receipt of interest on a foreign currency note or a sale, exchange, retirement or other taxable disposition of a foreign
currency note or of foreign currency received in respect of a foreign currency note. Persons considering the purchase of notes should consult with their own tax advisors to determine the U.S. federal income tax return disclosure obligations, if any,
with respect to an investment in the notes or the disposition of yen, including any requirement to file IRS Form 8886 (Reportable Transaction Disclosure Statement).

3.8% Medicare Tax On “Net Investment Income”

U.S. holders that are individuals, estates, and certain trusts are subject to an additional 3.8% Medicare tax on the lesser of (a) such
holder’s “net investment income” (or undistributed “net investment income” in the case of an estate or trust) for the relevant taxable year and (b) the excess of the U.S. holder’s modified gross income for the
taxable year over certain thresholds (generally $200,000 for an unmarried individual, $250,000 for a married taxpayer filing