Company: BRK-A
Filing Date: 2025-06-23
Form Type: 11-K
Source: 0001193125-25-144508
Chunk: 6

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-23
Form: 11-K
Chunk 6
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 with the participant’s elective contributions, BNSF Railway matching contributions, interest,
dividends and gains and losses attributable to such contributions. The benefit to which a participant is entitled is limited to the participant’s vested account balance.

Participants may direct the investment of their account balances into investment options offered by the Plan. At December 31, 2024, the
Plan offers a company stock fund (the Company Stock Fund) which consists of Berkshire Hathaway Inc. (Berkshire) Class B common stock (BNSF is a wholly-owned subsidiary of Berkshire), four mutual funds, eighteen common / collective trusts and a
stable value fund as investment options for participants, all of which are held by the Master Trust.

Participants may allocate both elective and employer
contributions to any or all of the investment options in multiples of 1%. Participants may reallocate amounts from one investment option to another on a daily basis within certain guidelines as described in the Plan document and the relevant
investment prospectus.

6

BNSF RAILWAY COMPANY NON-SALARIED EMPLOYEES 401(k) RETIREMENT PLAN Notes to Financial Statements (continued) No investment election or interfund transfer may result 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. Vesting Participants are immediately vested in their elective contributions plus any income or loss thereon. BNSF Railway’s 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%              |

* 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 Railway, in any capacity. Participants are immediately vested in any BLET contributions. Notes