Berkshire Hathaway (NYSE: BRK) appoints Charles C. Chang as next CFO

Rhea-AI Filing Summary

Berkshire Hathaway Inc. reported planned finance leadership changes. Marc D. Hamburg, Senior Vice President and Chief Financial Officer, will resign as CFO on June 1, 2026 and retire from Berkshire on June 1, 2027, after working with his successor to support a smooth transition. Berkshire announced that Charles C. Chang, age 57, will become Senior Vice President and Chief Financial Officer on June 1, 2026. Chang has served as Senior Vice President and Chief Financial Officer of Berkshire Hathaway Energy since October 1, 2024 and was a partner at PricewaterhouseCoopers starting in 2002. The company states there are no family relationships between Chang and Berkshire’s directors or executive officers and no related-party transactions over $120,000 since he joined BHE. Details of Chang’s compensation are not yet finalized and will be disclosed in a future amendment. Berkshire also issued a press release describing these leadership changes, filed as Exhibit 99.1.

BERKSHIRE HATHAWAY INC DE false 0001067983 0001067983 2025-12-08 2025-12-08 0001067983 brk59:Class160ACommonStockMember 2025-12-08 2025-12-08 0001067983 brk59:Class160BCommonStockMember 2025-12-08 2025-12-08 0001067983 brk59:M1.125SeniorNotesDue2027Member 2025-12-08 2025-12-08 0001067983 brk59:M2.150SeniorNotesDue2028Member 2025-12-08 2025-12-08 0001067983 brk59:M1.500SeniorNotesDue2030Member 2025-12-08 2025-12-08 0001067983 brk59:M2.000SeniorNotesDue2034Member 2025-12-08 2025-12-08 0001067983 brk59:M1.625SeniorNotesDue2035Member 2025-12-08 2025-12-08 0001067983 brk59:M2.375SeniorNotesDue2039Member 2025-12-08 2025-12-08 0001067983 brk59:M0.500SeniorNotesDue2041Member 2025-12-08 2025-12-08 0001067983 brk59:M2.625SeniorNotesDue2059Member 2025-12-08 2025-12-08

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) December 8, 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 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

b) On December 8, 2025, Berkshire Hathaway Inc. (“Berkshire”) announced that Marc D. Hamburg, Berkshire’s Senior Vice President and Chief Financial Officer will retire from Berkshire on June 1, 2027. Mr. Hamburg will resign as Berkshire’s Chief Financial Officer on June 1, 2026 and work with his replacement from that date until his retirement on June 1, 2027 to ensure a smooth and seamless transition.

c) On December 8, 2025, Berkshire announced that Mr. Charles C. Chang, age 57, will succeed Mr. Hamburg as Berkshire’s Senior Vice President and Chief Financial Officer on June 1, 2026. Mr. Chang has been Berkshire Hathaway Energy’s (“BHE”) Senior Vice President and Chief Financial Officer since joining BHE on October 1, 2024. Prior to joining BHE, Mr. Chang had been a partner at PricewaterhouseCoopers since 2002.

There are no family relationships between Mr. Chang and any of Berkshire’s directors or executive officers. Since Mr. Chang joined BHE there have been no transactions between Mr. Chang and Berkshire in which the amount involved exceeded $120,000 and in which Mr. Chang had a material financial interest.

The details regarding Mr. Chang’s compensation arrangements have not been finalized. Berkshire will disclose such information in an amendment to this Form 8-K once such information is finalized.

On December 8, 2025, Berkshire issued a press release announcing certain leadership changes including the changes reported above. A copy of the press release is attached as Exhibit 99.1.

ITEM 9.01 Financial Statements and Exhibits

Exhibit 99.1		Press release issued by Berkshire Hathaway Inc. dated December 8, 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.

December 11, 2025						BERKSHIRE HATHAWAY INC.
						/s/ Marc D. Hamburg
						By: Marc D. Hamburg
						Senior Vice President and Chief Financial Officer

FAQ

What leadership changes did Berkshire Hathaway (BRK) announce in this 8-K?

Berkshire Hathaway announced that Marc D. Hamburg, Senior Vice President and Chief Financial Officer, will resign as CFO on June 1, 2026 and retire from the company on June 1, 2027, with Charles C. Chang appointed to succeed him as Senior Vice President and CFO effective June 1, 2026.

Who is Charles C. Chang, the new Berkshire Hathaway (BRK) CFO, and what is his background?

Charles C. Chang, age 57, has been Senior Vice President and Chief Financial Officer of Berkshire Hathaway Energy since October 1, 2024. Before joining BHE, he was a partner at PricewaterhouseCoopers starting in 2002.

When will Marc D. Hamburg retire from Berkshire Hathaway (BRK)?

Marc D. Hamburg will resign as Chief Financial Officer on June 1, 2026 and will fully retire from Berkshire Hathaway on June 1, 2027, after assisting with the transition to his successor.

Are there any related-party concerns involving Charles C. Chang and Berkshire Hathaway (BRK)?

The company states there are no family relationships between Charles C. Chang and any Berkshire directors or executive officers. Since Chang joined BHE, there have been no transactions with Berkshire over $120,000 in which he had a material financial interest.

Has Berkshire Hathaway (BRK) disclosed Charles C. Chang’s compensation as CFO?

The details of Charles C. Chang’s compensation arrangements as Senior Vice President and Chief Financial Officer have not yet been finalized. Berkshire states that this information will be disclosed in an amendment once finalized.

Did Berkshire Hathaway (BRK) issue a press release about these leadership changes?

Yes. On December 8, 2025, Berkshire Hathaway issued a press release announcing the leadership changes, including the CFO transition. The press release is filed as Exhibit 99.1 to this report.