Company: BRK-A
Filing Date: 2025-11-06
Form Type: 424B5
Source: 0001193125-25-267653
Chunk: 33

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-11-06
Form: 424B5
Chunk 33
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 notes that is (1) an individual who is a citizen or resident of the United States, (2) a corporation or other entity treated as a corporation for U.S. federal income tax
purposes, in each case, that is created or organized in or under the laws of the United States, any state thereof or the District of Columbia, (3) a trust if it (i) is subject to the primary supervision of a U.S. court and the control of
one or more United States persons (as defined in the Code) or (ii) has a valid election in effect under applicable Treasury regulations to be treated as a United States person (as defined in the Code), or (4) an estate, the income of which is
subject to U.S. federal income tax regardless of its source.

Payments or Accruals of Interest

Payments or accruals of interest on a note will be taxable to U.S. holders as U.S.-source ordinary interest income at the time such U.S.
holders receive or accrue such amounts (in accordance with a holder’s regular method of tax accounting).

S-20

A U.S. holder that uses the cash method of accounting and that receives a payment of
interest in yen will be required to include in income the U.S. dollar value of the yen payment received (determined based on the spot rate on the date the payment is received), regardless of whether the payment is in fact converted to U.S. dollars
at that time. A cash basis U.S. holder will not recognize exchange gain or loss on the receipt of interest income, but may recognize exchange gain or loss attributable to the actual disposition of the yen received as described below.

A U.S. holder that uses the accrual method of accounting will accrue interest income in yen and translate that amount into U.S. dollars based
on the average spot rate of exchange in effect for the accrual period or, with respect to an accrual period that spans two taxable years, at the average spot rate for the partial period within the applicable taxable year. Alternatively, an accrual
method U.S. holder may elect to translate interest income into U.S. dollars at the spot rate on the last day of the accrual period (or the last day of the taxable year in the case of an accrual period that spans two taxable years) or, if the date of
receipt is within five business days of the last day of the interest accrual period, the spot rate on the date of receipt