BRK amends and restates By-Laws covering officers and agents

Rhea-AI Filing Summary

Berkshire Hathaway Inc. reported an amendment and restatement of its By-Laws, specifically revising Section 4 — Officers and Agents. The filing indicates the By-Laws were amended and restated and that the filing includes the Cover Page Interactive Data File embedded within the Inline XBRL document. The filing is signed on behalf of the company by Marc D. Hamburg, Senior Vice President and Chief Financial Officer. The notice is a governance update describing a corporate charter change to internal officer and agent provisions; no financial tables, earnings, or transactions are disclosed in the text provided.

Insights

Corporate Governance Analyst

Berkshire Hathaway amended and restated its By-Laws, revising Section 4 (Officers and Agents), effective Sept 30, 2025.

The filing states that the company amended and restated its By-Laws with changes to Section 4 – Officers and Agents. The document was restated as of September 30, 2025 and the Form 8-K was filed on October 3, 2025, signed by Marc D. Hamburg, Senior Vice President and Chief Financial Officer.

What it means: The company formally changed governance rules that govern officer roles, appointments, authorities, or related procedures. The filing does not disclose the specific text of the amendments within the provided content, so the exact operational or control effects are not stated.

Why it matters: Changes to officer- and agent-related by‑laws can alter delegation of authority, signing rights, succession mechanics, or administrative procedures. These are governance-level adjustments that may affect internal controls and decision workflows; however, the filing excerpt provides no detail on substantive rights or limitations, so material financial or strategic impact is not demonstrated in the disclosure. The effective restatement date is September 30, 2025.

8-K Event Classification

2 items: 5.03, 9.01

2 items

Item 5.03 Amendments to Articles of Incorporation or Bylaws; Change in Fiscal Year Governance

The company amended its charter documents, bylaws, or changed its fiscal year.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, and exhibit attachments filed with this report.

Understanding 8-K Material Events →

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15 (D)

OF THE SECURITIES EXCHANGE ACT OF 1934

DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) September 30, 2025

BERKSHIRE HATHAWAY INC.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

DELAWARE		001-14905		47-0813844
(STATE OR OTHER JURISDICTION OF INCORPORATION)		(COMMISSION FILE NUMBER)		(I.R.S. EMPLOYER IDENTIFICATION NO.)

3555 Farnam Street
Omaha, Nebraska				68131
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)				(ZIP CODE)

(402) 346-1400

REGISTRANT’S TELEPHONE NUMBER, INCLUDING AREA CODE

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class		Trading Symbols		Name of each exchange on which registered
Class A Common Stock		BRK.A		New York Stock Exchange
Class B Common Stock		BRK.B		New York Stock Exchange
1.125% Senior Notes due 2027		BRK27		New York Stock Exchange
2.150% Senior Notes due 2028		BRK28		New York Stock Exchange
1.500% Senior Notes due 2030		BRK30		New York Stock Exchange
2.000% Senior Notes due 2034		BRK34		New York Stock Exchange
1.625% Senior Notes due 2035		BRK35		New York Stock Exchange
2.375% Senior Notes due 2039		BRK39		New York Stock Exchange
0.500% Senior Notes due 2041		BRK41		New York Stock Exchange
2.625% Senior Notes due 2059		BRK59		New York Stock Exchange

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

ITEM 5.03 Amendments to Articles of Incorporation or Bylaws; Changes in Fiscal Year

(a) On September 30, 2025, the Board of Directors (the “Board”) of Berkshire Hathaway Inc., a Delaware corporation (the “Company”) voted to amend and restate the Company’s By-Laws effective immediately. The primary purpose of the amendment was to separate the role of the Chairman of the Board of Directors and the role of the Chief Executive Officer of the Company. As previously reported on a Form 8-K dated May 3, 2025, on May 4, 2025, the Board voted unanimously to appoint Mr. Greg Abel to become the Company’s President and Chief Executive Officer effective January 1, 2026. Mr. Abel will replace Mr. Warren Buffett, Berkshire’s current Chief Executive Officer on that date. Mr. Buffett will continue to be Chairman of the Company’s Board of Directors.

As a result of the upcoming change whereby the Company’s Chairman of the Board of Directors and the Company’s Chief Executive Officer will no longer be positions held by the same person, a new Paragraph 3.5 was added to Section 3 – Board of Directors of the Company’s By-Laws and various changes were made to Section 4 – Officers and Agents of the Company’s By-Laws.

The foregoing description of the amendment and restatement of the By-Laws does not purport to be complete and is qualified in its entirety by reference to the full text of the By-Laws attached hereto as Exhibit 3(ii) and incorporated by reference.

ITEM 9.01 Financial Statements and Exhibits

Exhibit 3(ii)		By-Laws (as amended and restated on September 30, 2025)
Exhibit 104		Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

October 3, 2025				BERKSHIRE HATHAWAY INC.
				By:		/s/ Marc D. Hamburg
						Marc D. Hamburg
						Senior Vice President and Chief Financial Officer

FAQ

What did Berkshire Hathaway (BRK) report in this 8-K?

The company reported an amendment and restatement of its By-Laws, revising Section 4 — Officers and Agents and filed the updated By-Laws in Inline XBRL.

Does the filing disclose any financial impact or transactions for BRK?

No. The provided text contains no financial tables, earnings figures, or major transactions.

Who signed the 8-K on behalf of Berkshire Hathaway?

The filing is signed by Marc D. Hamburg, Senior Vice President and Chief Financial Officer.

Is the updated By-Laws document available in machine-readable format?

Yes. The filing states the Cover Page Interactive Data File is embedded within the Inline XBRL document.

Which portion of the By-Laws was changed?

The filing specifies changes were made to Section 4 — Officers and Agents of the By-Laws.