2024年巴菲特股东大会委托书

BERKSHIREHATHAWAYINC.

3555FarnamStreet

Omaha,Nebraska68131

NOTICEOFANNUALMEETINGOFSHAREHOLDERS

May4,2024

TOTHESHAREHOLDERS:

NoticeisherebygiventhattheAnnualMeetingoftheShareholdersofBerkshireHathawayInc.willbeheldattheCHIHealthCenter,455North10thStreet,Omaha,Nebraska,onMay4,2024at4:00p.m.forthefollowingpurposes:

1.Toelectdirectors.

2.–7.Toactonsixshareholderproposalsifproperlypresentedatthemeeting.

8.Toconsiderandactuponanyothermattersthatmayproperlycomebeforethemeetingoranyadjournmentthereof.

TheBoardofDirectorshasfixedthecloseofbusinessonMarch6,2024astherecorddatefordeterminingtheshareholdershavingtherighttovoteatthemeetingoranyadjournmentthereof.AlistofsuchshareholderswillbeavailableforexaminationbyashareholderforanypurposegermanetothemeetingduringordinarybusinesshoursattheofficesoftheCorporationat3555FarnamStreet,Omaha,Nebraska,duringthetendayspriortothemeeting.

Yourvoteisimportant.RegardlessofwhetheryouplantoattendtheAnnualMeeting,wehopeyouwillvoteassoonaspossible.VotingwillensureyouarerepresentedattheAnnualMeeting,regardlessofwhetheryouplantoattendtheAnnualMeeting.YoumaycastyourvoteovertheInternet,bytelephone,bymailorduringtheAnnualMeeting.

ByorderoftheBoardofDirectors

MARCD.HAMBURG,Secretary

Omaha,Nebraska

March15,2024

AshareholdermayrequestcredentialsforadmissiontothemeetingbycompletingandpromptlyreturningtotheCompanythemeetingcredentialorderformaccompanyingthisnotice.Otherwise,meetingcredentialsmaybeobtainedatthemeetingbypersonsidentifyingthemselvesasshareholdersasoftherecorddate.Possessionofaproxycard,avotinginformationformreceivedfromabankorbrokerorabroker’sstatementshowingsharesownedonMarch6,2024alongwithproperidentificationwillberequired.

IMPORTANTNOTICEREGARDINGTHEAVAILABILITYOFPROXYMATERIALSFORTHESHAREHOLDERMEETINGTOBEHELDONMAY4,2024.

TheProxyStatementfortheAnnualMeetingofShareholderstobeheldonMay4,2024andthe2023AnnualReporttotheShareholdersareavailableat/eproxy.

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BERKSHIREHATHAWAYINC.

3555FarnamStreet

Omaha,Nebraska68131

PROXYSTATEMENT

FORANNUALMEETINGOFSHAREHOLDERS

May4,2024

ThisstatementisfurnishedinconnectionwiththesolicitationbytheBoardofDirectors(“Board”)ofBerkshireHathawayInc.(hereinafter“Berkshire”or“Corporation”or“Company”)ofproxiesintheaccompanyingformfortheAnnualMeetingofShareholderstobeheldonSaturday,May4,2024at4:00p.m.andatanyadjournmentthereof.ThisproxystatementandtheenclosedformofproxywerefirstsenttoshareholdersonoraboutMarch15,2024.Iftheformofproxyenclosedherewithisexecutedandreturnedasrequested,itmayneverthelessberevokedatanytimepriortoexercisebyfilinganinstrumentrevokingitoradulyexecutedproxybearingalaterdate.SolicitationofproxieswillbemadeattheCorporation’sexpense.TheCorporationwillreimbursebrokeragefirms,banks,trusteesandothersfortheiractualout-of-pocketexpensesinforwardingproxymaterialtothebeneficialownersofitscommonstock.

AsofthecloseofbusinessonMarch6,2024,therecorddatefortheAnnualMeeting,theCorporationhadoutstandingandentitledtovote563,678sharesofClassACommonStock(hereinaftercalled“ClassAStock”)and1,310,995,008sharesofClassBCommonStock(hereinaftercalled“ClassBStock”).EachshareofClassAStockisentitledtoonevotepershareandeachshareofClassBStockisentitledtoone-ten-thousandth(1/10,000)ofonevotepershareonallmatterssubmittedtoavoteofshareholdersoftheCorporation.TheClassAStockandClassBStockvotetogetherasasingleclassonthemattersdescribedinthisproxystatement.OnlyshareholdersofrecordatthecloseofbusinessonMarch6,2024areentitledtovoteattheAnnualMeetingoratanyadjournmentthereof.

Thepresenceatthemeeting,inpersonorbyproxy,oftheholdersofClassAStockandClassBStockholdingintheaggregateamajorityofthevotingpoweroftheCorporation’sstockentitledtovoteshallconstituteaquorumforthetransactionofbusiness.Apluralityofthevotesproperlycastfortheelectionofdirectorsbytheshareholdersattendingthemeeting,inpersonorbyproxy,willelectdirectorstooffice.However,pursuanttotheBerkshireHathawayInc.CorporateGovernanceGuidelines,ifadirectornomineeinanuncontestedelectionreceivesagreaternumberofvotes“withheld”fromhisorherelectionthanvotes“for”thatdirector’selection,thenomineeshallpromptlyofferhisorherresignationtotheBoard.AcommitteeconsistingoftheBoard’sindependentdirectors(whichwillspecificallyexcludeanydirectorwhoisrequiredtoofferhisorherownresignation)shallconsiderallrelevantfactorsanddecideonbehalfoftheBoardtheactiontobetakenwithrespecttosuchofferedresignationandwilldeterminewhethertoaccepttheresignationortakeotheraction.TheCorporationwillpubliclydisclosetheBoard’sdecisionwithregardtoanyresignationofferedunderthesecircumstanceswithanexplanationofhowthedecisionwasreached,including,ifapplicable,thereasonsforrejectingtheofferedresignation.

Amajorityofvotesproperlycastuponanyotherquestionshalldecidethequestion.Abstentionswillcountforpurposesofestablishingaquorum,butwillnotcountasvotescastfortheelectionofdirectorsoranyotherquestion.Accordingly,abstentionswillhavenoeffectontheelectionofdirectorsandaretheequivalentofan“against”voteonmattersrequiringamajorityofvotesproperlycasttodecidethequestion.Brokernon-voteswillnotcountforpurposesofestablishingaquorumorasvotescastfortheelectionofdirectorsoranyotherquestionandaccordinglywillhavenoeffect.Shareholderswhosubmitproxiespriortothemeetingbutattendthemeetinginpersonmayvotedirectlyiftheypreferandwithdrawtheirproxiesormayallowtheirproxiestobevotedwiththesimilarproxiessubmittedbyothershareholders.Yourvoteisveryimportant.WhetherornotyouplantoattendtheAnnualMeeting,pleasevoteatyourearliestconveniencebyfollowingtheinstructionsintheNoticeofInternetAvailabilityofProxyMaterials,votinginstructionformortheproxycardyoureceived.

IMPORTANTNOTICEREGARDINGTHEAVAILABILITYOFPROXYMATERIALSFORTHESHAREHOLDERMEETINGTOBEHELDONMAY4,2024.

TheProxyStatementfortheAnnualMeetingofShareholderstobeheldonMay4,2024andthe2023AnnualReporttotheShareholdersareavailableat/eproxy.

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1.ELECTIONOFDIRECTORS

Atthe2024AnnualMeetingofShareholders,aBoardofDirectorsconsistingof14memberswillbeelected,eachdirectortoholdofficeuntilasuccessoriselectedandqualified,oruntilthedirectorresigns,isremovedorbecomesdisqualified.

TheGovernance,CompensationandNominatingCommittee(“GovernanceCommittee”)hasestablishedcertainattributesthatitseeksinidentifyingcandidatesfordirectors.Inparticular,theGovernanceCommitteelooksforindividualswhohaveveryhighintegrity,businesssavvy,anowner-orientedattitude,adeepgenuineinterestinBerkshireandhavehadasignificantinvestmentinBerkshiresharesrelativetotheirresourcesforatleastthreeyears.ThesearethesameattributesthatWarrenBuffett,Berkshire’sChairmanandCEO,believestobeessentialifoneistobeaneffectivememberoftheBoardofDirectors.Inconsideringcandidatesfordirector,theGovernanceCommitteeconsiderstheentiretyofeachcandidate’scredentialsinthecontextoftheseattributes.InthejudgmentoftheGovernanceCommitteeaswellasthatoftheBoardasawhole,eachofthecandidatesbeingnominatedfordirectorpossessessuchattributes.

UpontherecommendationoftheGovernanceCommitteeandMr.Buffett,theBoardofDirectorshasnominatedforelectionthe14currentdirectors.

WARRENE.BUFFETT,age93,hasbeenadirectorandthecontrollingshareholderoftheCorporationsince1965andhasbeenitsChairmanandChiefExecutiveOfficersince1970.Mr.BuffettwasadirectorofTheKraftHeinzCompanyuntilApril2018.

AdditionalQualifications:

WarrenBuffettbringstotheBoardhis54yearsofexperienceasChairmanandChiefExecutiveOfficeroftheCorporation.

GREGORYE.ABEL,age61,hasbeenadirectoroftheCorporationandtheCorporation’sViceChairman–Non-Insurance

Operationssince2018.Between2008and2018,Mr.AbelservedastheChiefExecutiveOfficerofBerkshireHathawayEnergyCompany(“BHE”),a92%ownedsubsidiaryofBerkshire.Mr.AbelhasservedasBHE’sChairmansince2011.Mr.AbelalsoservesasadirectorofTheKraftHeinzCompany.HewasadirectorofAEGISInsuranceServicesInc.,aproviderofpropertyandliabilityinsurancefortheenergyindustry,fromOctober2016–September2023.Mr.AbelisalsoadirectorandthePresidentoftheHoratioAlgerAssociationofDistinguishedAmericans,Inc.

AdditionalQualifications:

GregoryAbelbringstotheBoardhis31yearsofexperienceinvariouspositionsatBHE,includingservingasitsChairmanandCEOandsixyearsofexperienceoverseeingBerkshire’snon-insurancebusinesses.HealsobringstotheBoardhisexperienceasadirectorofTheKraftHeinzCompany.

HOWARDG.BUFFETT,age69,hasbeenadirectoroftheCorporationsince1993.Since1999,Mr.BuffetthasbeentheChairmanandChiefExecutiveOfficeroftheHowardG.BuffettFoundation,acharitablefoundationthatdirectsfundingforhumanitarianandconservationrelatedissues.Mr.Buffettalsoservesontheboardsofseveralothercharitableorganizations.Mr.BuffettwastheSheriffofMaconCounty,IllinoisbetweenSeptember2017andDecember2018.HewasadirectorofTheCoca-Cola

CompanyfromDecember2010untilApril2017.

AdditionalQualifications:

HowardBuffettbringstotheBoardhisexperienceastheownerofasmallbusiness,asapastseniorexecutiveofapubliccorporation,asaformerdirectorofotherpubliccorporationsandastheChairmanandCEOofalargecharitablefoundation.

SUSANA.BUFFETT,age70,hasbeenadirectoroftheCorporationsince2021.Formorethanthepastfiveyears,shehasbeentheChairmanofTheSherwoodFoundationandtheChairmanofTheSusanThompsonBuffettFoundation,eachofwhichisaprivategrant-makingfoundationbasedinOmaha,NE.Ms.Buffettalsoservesontheboardsofseveralothercharitableorganizations.

AdditionalQualifications:

SusanBuffettbringstotheBoardherexperienceastheboardchairoftwolargecharitablefoundationsandasaboardmemberofseveralothercharitableorganizations.

STEPHENB.BURKE,age65,hasbeenadirectoroftheCorporationsince2009.Mr.BurkewastheChairmanandChiefExecutiveOfficerofNBCUniversal,amediaandtechnologycompany,from2011through2020.From1998until2011,Mr.BurkewasthePresidentofComcastCable.In2020,Mr.BurkefoundedMadisonValleyPartners,whichinvestsintheRockyMountainareaandoutdoororientedcompanies.HeisalsoadirectorofJPMorganChase&Co.,aleadingfinancialservicesfirmand

Snowflake,atechnologycompany.

AdditionalQualifications:

StephenBurkebringstotheBoardhisexperienceasaseniorexecutiveofapubliccorporationandhisfinancialexpertiseasadirectorofamajorbankinginstitution.

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KENNETHI.CHENAULT,age72,hasbeenadirectoroftheCorporationsince2020.Mr.ChenaulthasservedasChairmanandaManagingDirectorofGeneralCatalyst,aventurecapitalfirm,sinceFebruary2018.Mr.ChenaultpreviouslyservedasChiefExecutiveOfficerofAmericanExpressCompany,afinancialservicescompany,fromJanuary2001toFebruary2018,andasChairmanofAmericanExpressCompanyfromApril2001toFebruary2018.Mr.ChenaultjoinedAmericanExpressin1981asDirectorofStrategicPlanningandservedsubsequentlyinanumberofincreasinglyseniorpositions,includingViceChairmanandPresidentandChiefOperatingOfficer,untilhisappointmentasChiefExecutiveOfficer.Mr.ChenaultisadirectorofAirbnb,aglobalplatformforuniquestaysandexperiences.Mr.ChenaultpreviouslyservedontheboardsofdirectorsofFacebookInc.between2018and2020,InternationalBusinessMachinesCorporationbetween1998and2019andTheProcter&GambleCompanybetween2008and2019.

Mr.Chenaultalsoservesasatrusteeordirectorofseveralcharitableandnon-profitorganizations.

AdditionalQualifications:

KennethChenaultbringstotheBoardhisexperienceandfinancialexpertiseasapastChiefExecutiveOfficerofalargefinancialservicespubliccorporationandadirectorofotherpubliccorporations.

CHRISTOPHERC.DAVIS,age58,hasbeenadirectorsince2021.Since1998,hehasservedastheChairmanofDavisAdvisers,aninvestmentmanagementfirm.Mr.DavisisalsoadirectorofanumberofmutualfundsadvisedbyDavisSelectAdvisorsaswellas

otherentitiescontrolledbyDavisSelectAdvisors.HeisalsoadirectorofTheCoca-ColaCompanyandGrahamHoldingsCompany.AdditionalQualifications:

ChristopherDavisbringstotheBoardhisexperienceandfinancialexpertiseasthechairmanofalargeinvestmentmanagementandcounselingfirmandasadirectoroftwopubliccorporations.

SUSANL.DECKER,age61,hasbeenadirectoroftheCorporationsince2007.Ms.DeckeralsoservesontheboardsofdirectorsofCostcoWholesaleCorporation,VailResorts,Inc.,Momentive,Chime,AutomatticandVoxMedia.SheisCEOandFounderofRaftr,acommunity-buildingandinsightsplatform.FromJune2000toApril2009,Ms.DeckerheldvariousexecutivemanagementpositionsatYahoo!Inc.,aglobalInternetbrand,includingPresident(June2007toApril2009),headoftheAdvertiserandPublisherGroup(December2006toJune2007)andChiefFinancialOfficer(June2000toJune2007).BeforeYahoo!,Ms.Deckerspent14yearswithDonaldson,Lufkin&Jenrette.SheisaCharteredFinancialAnalystandservedonthe

FinancialAccountingStandardsAdvisoryCouncilforafour-yearterm,from2000to2004.

AdditionalQualifications:

SusanDeckerbringstotheBoardherexperienceasapastseniorexecutiveofapubliccorporationandadirectorofpubliccorporationsandherfinancialexpertiseasaformerequitysecuritiesanalystandaformermemberoftheFinancialAccountingStandardsAdvisoryCouncil.

CHARLOTTEGUYMAN,age67,hasbeenadirectoroftheCorporationsince2003.Ms.Guymanservesasadirectoroftwostart-upentities,LandingsHoldingsandEvercase,atrusteeofLakesideSchoolandanadvisorfortheUniversityofWashington

SchoolofPrecisionMedicine.ShewasageneralmanagerwithMicrosoftCorporationuntilJuly1999.

AdditionalQualifications:

CharlotteGuymanbringstotheBoardherexperienceasapastseniorexecutiveofapubliccorporationandherfinancialexpertiseastheformerchairmanofamajoracademicmedicalcenter.

AJITJAIN,age72,hasbeenadirectoroftheCorporationandtheCorporation’sViceChairman–InsuranceOperationssince2018.Mr.JainhasbeenemployedbytheBerkshireHathawayInsuranceGroupsince1986andhasbeenanExecutiveVicePresident

ofNationalIndemnityCompany,awhollyownedBerkshiresubsidiary,since1996.

AdditionalQualifications:

AjitJainbringstotheBoardhis37yearsofexperienceinmanagingBerkshire’sreinsuranceoperations,oneofitsmostimportantbusinesses.DuringthisperiodhehasbeenresponsibleforoverseeingtheassessmentandpricingofmanyofthelargestandmostcomplexriskseverinsuredandasaresultgeneratingbillionsofdollarsofcapitalfordeploymentbytheCorporation.

THOMASS.MURPHY,JR.,age64,waselectedadirectoroftheCorporationonDecember19,2022.FormorethanthepastfiveyearshehasbeenapartnerofCrestviewPartners,aprivateequityfirmheco-foundedin2004.PriortostartingCrestviewPartners,Mr.MurphywasapartneratGoldmanSachs&Co.Mr.MurphyservesontheboardsofNewYorkUniversity,

NYU-LangoneHealthandtheInner-CityScholarshipFund.

AdditionalQualifications:

ThomasMurphybringstotheBoardhissubstantialfinancialexperienceasapartnerofCrestviewPartnersandasapartnerofGoldmanSachs&Co.

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RONALDL.OLSON,age82,hasbeenadirectoroftheCorporationsince1997.Formorethanthepastfiveyears,hehasbeenapartnerinthelawfirmofMunger,Tolles&OlsonLLP.HeisaTrusteeofWesternAssetTrusts,aTrusteeofCaliforniaInstituteofTechnologyandadirectorofProvivi,anemergingcropprotectioncompany.Mr.OlsonwasalsoadirectorofGraham

HoldingsCompanyuntilMay2017.

AdditionalQualifications:

RonaldOlsonbringstotheBoardhisexperienceandexpertiseinlegalissuesandcorporategovernanceasapartnerofalawfirmandasaformerdirectorofpubliccorporations.

WALLACER.WEITZ,age74,waselectedadirectoroftheCorporationonApril30,2022.Mr.WeitzfoundedtheinvestmentmanagementfirmWeitzInvestmentManagement,Inc.in1983asWallaceR.Weitz&CompanyandhassinceservedinvariousrolesatWeitzInvestmentManagement,includingChiefInvestmentOfficer,PresidentandPortfolioManager.Mr.WeitzmanagesthePartnersIIIOpportunityFundandco-managestheWeitzMulti-CapEquityFund,eachofwhichismanagedbyWeitzInvestmentManagement.HeisontheBoardofDirectorsofCableOne,aleadingbroadbandcommunicationprovider.

Mr.WeitzisalsoontheboardoftrusteesforCarletonCollegeandservesonvariousothernon-profitboards.AdditionalQualifications:

WallaceWeitzbringstotheBoardhissubstantialfinancialexperienceasaninvestorinpubliccompaniesandasadirectorofapubliccompany.

MERYLB.WITMER,age62,hasbeenadirectoroftheCorporationsince2013.Formorethanthepastfiveyears,Ms.WitmerhasbeenamanagingmemberoftheGeneralPartnerofEagleCapitalPartners,L.P.,aninvestmentpartnership.From1989throughtheendof2000,shewasoneoftwoGeneralPartnersatBuchananParkerAssetManagementwhichmanagedEmeraldPartnersL.P.,aninvestmentpartnership.Ms.WitmerwasadirectorofUniversityofVirginiaInvestmentManagementCompanyuntilDecember31,2022.

AdditionalQualifications:

MerylWitmerbringstotheBoardherexperienceandfinancialexpertiseasamanagerofaninvestmentfund.

Whentheaccompanyingproxyisproperlyexecutedandsubmitted,thesharesitrepresentswillbevotedinaccordancewiththedirectionsindicatedthereonor,ifnodirectionisindicated,theshareswillbevotedinfavoroftheelectionofthe14nomineesidentifiedabove.TheCorporationexpectseachnomineetobeabletoserveifelected,butifanynomineenotifiestheCorporationbeforetheAnnualMeetingthatheorsheisunabletodoso,thentheproxieswillbevotedfortheremainderofthosenominatedand,asdesignatedbythedirectors,maybevoted(i)forasubstitutenomineeornomineesor(ii)toelectsuchlessernumbertoconstitutethewholeBoardasequalsthenumberofnomineeswhoareabletoserve.

Directors’Independence

TheGovernanceCommitteeoftheBoardofDirectorshasconcludedthatthefollowingdirectorsareindependentinaccordancewiththedirectorindependencestandardsoftheSecuritiesandExchangeCommissionpursuanttoItem407(a)ofRegulationS-KandhasdeterminedthatnoneofthemhasamaterialrelationshipwiththeCorporationthatwouldimpairhisorherindependencefrommanagementorotherwisecompromisehisorherabilitytoactasanindependentdirector:StephenB.Burke;KennethI.Chenault;ChristopherC.Davis;SusanL.Decker;CharlotteGuyman;ThomasS.Murphy,Jr.;MerylB.Witmer;andWallaceR.Weitz.

HowardG.BuffettandSusanA.BuffettarechildrenofWarrenE.Buffett.RonaldL.OlsonisapartnerofthelawfirmofMunger,Tolles&OlsonLLP.Munger,Tolles&OlsonLLPrenderedlegalservicestotheCorporationanditssubsidiariesin2023andhasbeenrenderingservicesin2024.TheCorporationanditssubsidiariespaidfeesof$12.5milliontoMunger,Tolles&OlsonLLPduring2023.

BoardofDirectors’LeadershipStructureandRoleinRiskOversight

WarrenE.BuffettisBerkshire’sChiefExecutiveOfficerandChairmanoftheBoardofDirectors.HeisBerkshire’slargestshareholderandownssharesofBerkshirethatrepresentapproximately31.0%ofthevotinginterestand15.0%oftheeconomicinterest.AssuchhemaybedeemedtobeBerkshire’scontrollingshareholder.ItisMr.Buffett’sopinionthatacontrollingshareholderwhoisactiveinthebusiness,asiscurrentlythecaseandhasbeenthecaseforMr.Buffettforover50years,shouldholdbothroles.ThisopinionissharedbyBerkshire’sBoardofDirectors.

Mr.BuffettandtheothermembersoftheBoardofDirectorsextensivelydiscusssuccessionplanningateachmeetingoftheBoard.UponhisdeathorinabilitytomanageBerkshire,nomemberoftheBuffettfamilywillbeinvolvedinmanagingBerkshirebut,asverysubstantialBerkshireshareholders,theBuffettfamilywillassisttheBoardofDirectorsinpickingandoverseeingtheCEOselectedtosucceedMr.Buffett.Atthattime,Mr.BuffettbelievesitwouldbeprudenttohaveamemberoftheBuffettfamilyserveasthenon-executiveChairmanoftheBoard.Ultimately,however,thatdecisionwillbetheresponsibilityofthethenBoardofDirectors.

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SusanA.DeckeristheBoard’sleadindependentdirector.Berkshire’sleadindependentdirectordoesnotrepresenttheBoardincommunicationswithshareholdersandotherstakeholders.ItisBerkshire’spolicytogenerallylimitsuchcommunicationstoanearlyfive-hourquestionandanswer(“Q&A”)sessionwithBerkshireshareholdersandstakeholdersheldeachyearpriortoBerkshire’sannualshareholdersmeeting.AtthissessionBerkshire’sshareholdersandstakeholdershavetheopportunitytoaskquestionstoBerkshire’sChairmananditstwoViceChairmen(WarrenBuffett,GregAbelandAjitJain).

EachQ&AsessionisheldinOmaha,NebraskaandistelevisedandstreamedbyCNBC.AttendeesinOmahaaswellasshareholdersandstakeholdersnotabletoattendtheQ&Asessionareabletoaskquestions.Questionsfromthosenotinattendancecanbesenttoanindependentbusinessreporter(currentlyBeckyQuickofCNBC).Ms.Quickselectsquestionsshebelieveswillhavethewidestinterest.AttheQ&AsessionquestionsarealternatedbetweenshareholdersandstakeholdersattendinginpersonandMs.Quick.

Berkshire’sannualreport,includingWarrenBuffett’sannuallettertoshareholders,aswellasitsperiodicreportsfiledwiththeSECarepostedtoBerkshire’swebsiteat.OtherthantheannualQ&AsessionandthepostingofBerkshire’sannualreportanditsperiodicSECfilingsontheinternet,Berkshire’sBoarddoesnotroutinelyhavecommunicationsselectivelywithshareholdersorstakeholders.

Asleadindependentdirector,Ms.DeckeralongwiththeBoard’sGovernance,CompensationandNominatingCommitteeproviderecommendationstoWarrenBuffettregardingpotentialdirectorcandidates.Inaddition,Ms.DeckerprovidessuggestionstoMr.BuffettandothermembersoftheBoardregardingtheBoardsizeandcompositionifWarrenBuffettisnolongerabletoserveasBerkshire’sCEOandChairmanoftheBoard.

ThefullBoardofDirectorshasresponsibilityforgeneraloversightofrisks.ItreceivesreportsfromMr.BuffettandothermembersofseniormanagementatleasttwiceayearonareasofriskfacingtheCorporation.Inaddition,aspartofitscharter,theAuditCommitteediscussesBerkshire’spolicieswithrespecttoriskassessmentandriskmanagement.Berkshire’schiefriskofficerisitsChairmanandCEO,WarrenBuffett.Mr.BuffettandthemembersoftheAuditCommitteebelieveitisimportantthatthefullBoardhaveoverallresponsibilityforriskoversight.Berkshirerarelyutilizesoutsideadvisorstoanticipatefuturethreatsandtrends.Mr.BuffettalongwithBerkshire’sthreeViceChairmenarecontinuallyassessingrisks.

BoardofDirectors’Meetings

BoardofDirectors’actionsweretakenin2023attheAnnualMeetingofDirectorsthatfollowedthe2023AnnualMeetingofShareholdersandattwospecialmeetingsandupononeoccasionbydirectors’unanimouswrittenconsent.EachthencurrentdirectorattendedallmeetingsoftheBoardandoftheCommitteesoftheBoardonwhichheorsheserved.DirectorsareencouragedbutnotrequiredtoattendannualmeetingsoftheCorporation’sshareholders.

MeetingsofIndependentDirectors

Threemeetingsofindependentdirectorswereheldduring2023.Ashareholderorotherinterestedpartywishingtocontactthenon-managementdirectorsorindependentdirectors,asapplicable,shouldsendalettertotheSecretaryoftheCorporationat3555FarnamStreet,Omaha,NE68131.ThemailingenvelopemustcontainaclearnotationthattheenclosedletteristobeforwardedtotheCorporation’snon-managementdirectorsorindependentdirectors,asapplicable.

BoardofDirectors’Committees

TheBoardofDirectorshasestablishedanAuditCommitteeinaccordancewithSection3(a)(58)AoftheSecuritiesExchangeActof1934.During2023,theAuditCommitteeconsistedofSusanL.Decker,ChristopherC.Davis,WallaceR.WeitzandMerylB.Witmer.TheBoardofDirectorshasdeterminedthatMs.Deckerisan“auditcommitteefinancialexpert”asthattermisusedinItem401(h)ofRegulationS-KpromulgatedundertheSecuritiesExchangeAct.AllcurrentmembersoftheAuditCommitteemeetthecriteriaforindependencesetforthinRule10A-3undertheSecuritiesExchangeActandinSection303AoftheNewYorkStockExchangeListedCompanyManual.TheAuditCommitteeassiststheBoardwithoversightofa)theintegrityoftheCorporation’sfinancialstatements,b)theCorporation’scompliancewithlegalandregulatoryrequirementsandc)thequalificationsandindependenceoftheCorporation’sindependentpublicaccountantsandinternalauditfunction.TheAuditCommitteemeetsperiodicallywiththeCorporation’sindependentpublicaccountants,DirectorofInternalAuditingandmembersofmana