Company: BRK-A
Filing Date: 2025-06-23
Form Type: 11-K
Source: 0001193125-25-144508
Chunk: 14

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-23
Form: 11-K
Chunk 14
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 The Plan sponsor has analyzed the tax positions taken by the Plan and has concluded that as of December 31, 2024, there are no
uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The Plan is subject to routine audits by taxing jurisdictions; however, there are currently no
audits for any tax periods in progress.

NOTE 7 - RECONCILIATION OF FINANCIAL STATEMENTS TO FORM 5500

The financial statements of the Plan include distributions to participants as deductions when paid. The Department of Labor requires
participant loans that violate the IRC to be recorded as deemed distributions on the Form 5500, although the Plan still holds the participant loans as an asset.

12

BNSF RAILWAY COMPANY NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN Notes to Financial Statements (continued) The following is a reconciliation of net assets available for benefits from the financial statements to the Form 5500 (in thousands):

|                                                                                |     |   |     | As of December 31, |      2024 |     |   |     |     |      2023 |
|:-------------------------------------------------------------------------------|:----|:--|:----|:-------------------|----------:|:----|:--|:----|:----|----------:|
| Net assets available for benefits from the financial statements                |     | $ |     |                    | 4,805,429 |     | $ |     |     | 4,156,546 |
| Participant loans reduced by current year deemed distributions                 |     |   |     |                    |    -1,702 |     |   |     |     |    -2,187 |
| Participant loans reduced by deemed distributions in prior years and currently 
 outstanding                                                                    |     |   |     |                    |   -17,871 |     |   |     |     |   -16,982 |
| Net assets available for benefits from the Form 5500                           |     | $ |     |                    | 4,785,856 |     | $ |     |     | 4,137,377 |

The following is a reconciliation of the change in net assets available for benefits from the financial statements to the Form 5500 (in thousands):

|                                                                                |     |   |     | Year Ended   
 December 31, 
 2024         |         |
|:-------------------------------------------------------------------------------|:----