Company: BRK-A
Filing Date: 2025-06-18
Form Type: 11-K
Source: 0001193125-25-142665
Chunk: 7

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-18
Form: 11-K
Chunk 7
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 of their Supplemental contributions and may also apply for hardship withdrawals from their CODA, Roth, Catch-upand Roth Catch-upcontributions, subject to adherence to Internal Revenue Service regulations as determined by the Plan’s recordkeeper, or request an in-servicedistribution upon attainment of age 59 1⁄ 2. Active participants may request an in-servicedistribution of Company Matching contributions attributable to periods prior to January 1, 2015 at age 55, and Company Matching contributions attributable to periods on and after January 1, 2015 at age 59 1⁄ 2. Participants may request an in-servicedistribution of their Age-WeightedContributions upon attainment of age 59-1/2.Upon attainment of age 55, vested active participants may request an in-servicedistribution. If a distribution is made prior to age 59-1/2,it can be in the form of monthly, quarterly or annual installments over a fixed period of time not to exceed the lifetime of the participant or as a lump-sumdistribution. These installments may be adjusted in the year a participant reaches age 59-1/2or becomes disabled. Hardship withdrawals of Age-WeightedContributions are not allowed under the Plan. When a participant’s employment terminates, the participant’s vested account balances may be distributed in a single lump sum. Participants may also elect installment distribution payments or partial withdrawals of their vested account balance. Amounts distributed from the Berkshire Hathaway Class B Stock Fund are paid in the form of Class B shares of Berkshire Hathaway or their cash equivalent at the participant’s election. The Plan provides for the automatic distribution of Plan balances of a separated participant (or a participant’s beneficiary, in the event of the Participant’s death) of $5,000 or less, and, if the Participant does not otherwise elect to receive such distribution as a payment or as direct rollover to another plan, to provide for the rollover of such balance to an individual retirement account established for the Participant. Notes Receivable From Participants—The Plan allows participants to borrow up to the lesser of $50,000, 100% of the value of their CODA, Roth, Catch-up,vested Matching and Rollover accounts, or 50% of their vested total account balance. Each participant is restricted to two outstanding loans at a time, and the minimum loan is $1,000. Participant loans accrue interest at a rate fixed at the time of the borrowings