Company: BRK-A
Filing Date: 2025-06-18
Form Type: 11-K
Source: 0001193125-25-142665
Chunk: 6

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-06-18
Form: 11-K
Chunk 6
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, 403 and 408 of the Internal Revenue Code) and transferred contributions from certain other tax-qualifiedplans by or on behalf of an employee in accordance with procedures established by the Company. The Plan does not accept Roth rollover contributions. Participant Accounts—Each participant’s account is credited with the participant’s contributions, allocations of the Company Matching, Age-Weighted,and Profit Sharing contributions, income from investments, gains or losses on sales of investments, appreciation or depreciation in the market value of investments and expenses, if any. The benefit to which a participant is entitled is the benefit that can be provided from the participant’s vested account. Investment of Contributions—Participants elect investment of their CODA, Roth and Supplemental contributions in one or more of the Plan’s investment funds in 1% increments. All participants, regardless of age or vested ownership percentage, are able to direct the investment of the Company Matching and Age-Weightedcontributions made to their account into any of the Plan’s investment funds. Participants may elect to change their investment elections as to future contributions and may also elect to reallocate once daily a portion or all of past CODA, Roth, Supplemental, Company Matching, Catch-up,Roth Catch-up, Age-Weighted,and Profit Sharing contributions among the available investment funds in increments of 1% of the total amount to be reallocated or through the transfer of specified amounts. Participants may elect investment of their CODA, Roth and Supplemental contributions, up to 50% of their vested account balance, in one or more mutual funds through a self-directed brokerage account. 5

If an employee does not make an investment election, any CODA, Roth, Supplemental, Company Matching, Catch-up,Roth Catch-up, Age-Weighted,and Profit Sharing contributions will be deposited in the applicable State Street Target Retirement Fund, based on the date of the employee’s hire or rehire, with the date that most closely matches a retirement age of 65, which meets the Department of Labor’s definition as a “qualified default investment alternative.” Vesting and Distributions—Participants are immediately vested in employee and certain Company contributions. Active participants vest in the Age-WeightedContribution at a rate of 34% after one year of eligible service, 67% after two years of eligible service and 100% after three years. Participants also will become 100% vested if their participation in the Plan ends due to retirement on or after age 55, total and permanent disability, or death. Participants may request voluntary withdrawals