Company: BRK-A
Filing Date: 2025-04-15
Form Type: 424B5
Source: 0001193125-25-081614
Chunk: 43

Company: BERKSHIRE HATHAWAY INC
Filing Date: 2025-04-15
Form: 424B5
Chunk 43
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 United States S-24

owners” (as defined in the Code) or furnishes identifying information regarding each substantial United States owner, or (3) the foreign financial institution or non-financial foreign entity otherwise qualifies for an exemption from these rules. If the payee is a foreign financial institution and is subject to the diligence and reporting requirements in (1) above, it
must enter into an agreement with the U.S. Department of the Treasury requiring, among other things, that it undertake to identify accounts held by certain “specified United States persons” or “United States owned foreign
entities” (each as defined in the Code), annually report certain information about such accounts, and withhold 30% on certain payments to non-compliant foreign financial institutions and certain other
account holders. Foreign financial institutions located in jurisdictions that have an intergovernmental agreement with the United States governing FATCA may be subject to different rules.

Withholding under FATCA generally will apply to payments of interest on a note regardless of when they are made. Under the applicable final
Treasury regulations, withholding under FATCA generally applies to payments of gross proceeds from the sale or other disposition of a note on or after January 1, 2019. However, pursuant to proposed Treasury regulations (upon which taxpayers may
generally rely until applicable final regulations are issued or such proposed Treasury regulations are rescinded), gross proceeds from the sale or other disposition of a note will not be subject to withholding under FATCA. Prospective investors
should consult their tax advisors regarding the potential application of withholding under FATCA to their investment in the notes.

S-25

UNDERWRITING (Conflicts of Interest) We have entered into an underwriting agreement with Mizuho Securities USA LLC and Merrill Lynch International with respect to the notes. Subject to certain conditions, we have agreed to sell to each underwriter and each underwriter named below has severally agreed to purchase from us the principal amount of the notes that appears opposite its name in the table below.

|                             |     | Aggregate     
 principal     
 amount of     
 1.352% Senior 
 Note due 2028 |                |     | Aggregate     
 principal     
 amount of     
 1.593% Senior 
 Note due 2030 |                |     | Aggregate     
 principal     
 amount of     
 1.797% Senior 
 Note due 2032 |               |     | Aggregate     
 principal     
 amount of     
 2.090% Senior 
 Note due 2035 |               |     | Aggregate     
 principal