Company: BRK-A
Filing Date: 2025-04-04
Form Type: PX14A6G
Source: 0001214659-25-005405
Chunk: 1

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-04
Form: PX14A6G
Chunk 1
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 Company’s broader internal controls. It is
tasked with doing this as a part of the limited functions identified in the “Purposes” section of its Charter— overseeing
the Company’s “compliance with legal and regulatory requirements” and “the performance of . . . the
Company’s internal audit function.” If the Audit Committee is doing anything else, it is acting outside of the purposes assigned
to it by Charter.

The Proposal’s underlying concern is that Berkshire companies
are failing to capitalize on the opportunities associated with a well-designed human capital management strategy.

| 2025                                                                                                                         
 Proxy Memo                                                                                                                   
 Berkshire Hathaway.| Shareholder Proposal Requesting a Report on Effectiveness of Efforts to Create a Meritocratic Workplace |

Recognizing this need, Tesla, where a similar shareholder resolution
was filed, announced in its recent 10-K filing that its Board has shifted to formal oversight of its human capital management
strategy stating the following:

"Our Compensation Committee generally oversees our human capital management strategy, and regularly receives updates and reviews certain management practices related to Tesla’s talent, including how Tesla recruits, develops and retains excellent talent. The Committee directly interacts and engages with members of Tesla’s management, including members from the human resources, compliance and legal teams to review and evaluate people-related initiatives, employee feedback, risks and opportunities. The Committee also monitors developments in human capital management practices and recommends revisions to Company policies and practices as appropriate.”

Effective human capital management does not advantage one group over another, nor does it disadvantage one group over another.

Well managed diversity, equity, and inclusion programs do not place
people into roles they don’t deserve; they are focused on ensuring that the bias and discrimination that exist in America
does not harm the company’s ability to hire, advance, and retain the best possible employees.

It is important that the Berkshire Board be well informed on this topic
area as the US Supreme Court’s June, 2023, decision striking down affirmative action in university admissions alongside
the January, 2025, Executive Order 14173 have shifted the political and legal landscape in which companies operate. This placed significantly
more scrutiny on workplace programs that may advantage specific groups.

Companies’ obligations to workplaces free of harassment and discrimination
have not changed. Companies have a legal obligation and financial incentive to ensure equal opportunities that cultivate the
strongest possible teams — and to refrain from creating workplaces that are hostile, unsafe, discriminatory, or enable harassment.
The Equal Employment Opportunity Commission (EEOC) issued clarifying guidance in