Company: BRK-A
Filing Date: 2025-06-23
Form Type: 11-K
Source: 0001193125-25-144506
Chunk: 6

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-23
Form: 11-K
Chunk 6
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 in the investment of more than 20% of the value of a participant’s account in the
Company Stock Fund. Investment election funds that exceed the 20% limit are invested in a target retirement trust designed for investors planning to retire on a date closest to the participant’s 65th birthday.

6

BURLINGTON NORTHERN SANTA FE INVESTMENT AND RETIREMENT PLAN Notes to Financial Statements (continued) Vesting Participants are immediately vested in their elective contributions plus any income or loss thereon. BNSF matching contributions become fully vested in accordance with the following schedule:

| Number of Years of Vesting Service* |     | Vested Percentage |
| Less than 1 year                    |     | 0%                |
| 1 year but less than 2 years        |     | 20%               |
| 2 years but less than 3 years       |     | 40%               |
| 3 years but less than 4 years       |     | 60%               |
| 4 years but less than 5 years       |     | 80%               |
| 5 years or more                     |     | 100%              |

Core Contributions amounts vest 100% to the participant after 3 years of Vesting Service*. * The term “Vesting Service” is defined as the number of plan years in which the participant is compensated for at least 1,000 hours of work by BNSF, in any capacity. Notes Receivable from Participants Participants may borrow from their accounts a minimum of $1 thousand up to a maximum equal to the lesser of $50 thousand or 50% of their vested account balance. Participants may have up to two loans outstanding at any time. Loan transactions are treated as a transfer to (from) the investment fund from (to) the participant loan account. Loan terms can be up to five years, or fifteen years for the purchase of a primary residence. The loans are collateralized by the balance in the participant’s account and bear fixed interest at the prime rate as of the first business day of the quarter in which the loan is made plus 1%. Interest rates on loans outstanding as of December 31, 2024 and 2023 range from 4.25% to 10.00%. Principal and interest are paid ratably through payroll deductions for active employees. Benefit Payments to Participants Subject to certain Plan and IRC restrictions, a participant may, at any time, elect to withdraw all or a specified portion of the