Buffett gifts 160 Berkshire Class B shares

Berkshire Hathaway director Warren E. Buffett reported a bona fide gift of 160 shares of Class B Common Stock on May 22, 2026.

Rhea-AI Filing Summary

Berkshire Hathaway director Warren E. Buffett reported a bona fide gift of 160 shares of Class B Common Stock on May 22, 2026. The filing states this was a gift to a charitable organization. After the transaction, he directly held 1,162 Class B shares. The Form 4 also includes a Class A Common Stock entry with zero shares shown following the transaction, with a footnote explaining that each Class A share is convertible into 1,500 Class B shares and that Class A holdings are reported in the derivative table.

Insider Trade Summary

160 shares gifted

Gift 2 txns

Insider BUFFETT WARREN E

Role Director, 10% Owner

Type	Security	Shares	Price	Value
Gift	Class B Common Stock	160	$0.00	$0.00
holding	Class A Common Stock	--	--	--

Holdings After Transaction: Class B Common Stock — 1,162 shares (Direct); Class A Common Stock — 0 contracts (Direct)

Footnotes (3)

1. F1. The reported transaction was a gift from Warren E. Buffett to a charitable organization.
2. F2. Each share of Class A Common Stock is convertible at any time at the option of the holder into 1,500 shares of Class B Common Stock. In accordance with the instructions to Form 4, Mr. Buffett's holdings of shares of Class A Common Stock are reported in Table II.
3. F3. Not applicable.

Key Figures

Gifted shares: 160 shares Class B shares after gift: 1,162 shares Class A conversion ratio: 1 Class A = 1,500 Class B +1 more

4 metrics

Gifted shares 160 shares Class B Common Stock gifted on May 22, 2026

Class B shares after gift 1,162 shares Directly held Class B Common Stock following transaction

Class A conversion ratio 1 Class A = 1,500 Class B Convertible at any time at holder’s option

Class A shares after entry 0 shares Total shares following transaction in Class A line

Key Terms

bona fide gift, beneficial owner, convertible, underlying security

4 terms

bona fide gift financial

"transaction code description is listed as "Bona fide gift" for the Class B shares"

A bona fide gift is a genuine, voluntary transfer of money, property, or benefits from one party to another made without expectation of repayment, services, or hidden conditions. Investors care because such gifts can affect company disclosures, related‑party transaction rules, tax treatment, and perceived conflicts of interest; think of it like someone giving you a present with no strings attached — but on a corporate scale, auditors and regulators need to verify it really is unconditional.

beneficial owner financial

"the reporting person is identified as a director and ten percent beneficial owner"

A beneficial owner is the person who ultimately owns or controls a financial asset or property, even if their name isn't directly on official documents. Think of it like someone who secretly holds the keys to a safe deposit box—others may appear to have access, but the true owner is the one who benefits from what's inside. Identifying beneficial owners helps ensure transparency and prevent illegal activities like money laundering or fraud.

convertible financial

"each share of Class A Common Stock is convertible at any time into 1,500 shares"

A convertible is a type of investment that starts as a loan or preferred stake (like a bond or preferred share) but can be exchanged for common shares of the company at a set price or under certain conditions. It matters to investors because it offers a mix of steady income and downside protection like a loan, plus the upside of stock ownership if the company does well—similar to holding a coupon that you can trade for a full ticket if the event becomes valuable.

underlying security financial

"Class A Common Stock entry references an underlying security title noted as See Footnote"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What insider transaction did Warren Buffett report for BRK on May 22, 2026?

Warren Buffett reported a bona fide gift of 160 shares of Berkshire Hathaway Class B Common Stock on May 22, 2026. The transaction was a charitable donation, not a market sale, and is classified as a gift disposition on the Form 4.

How many Berkshire Hathaway Class B shares does Warren Buffett hold after this Form 4?

Following the reported gift, Warren Buffett directly holds 1,162 shares of Berkshire Hathaway Class B Common Stock. This post-transaction balance is disclosed in the Form 4 as the total number of Class B shares beneficially owned after the gift transfer.

Was Warren Buffett’s Berkshire Hathaway transaction a purchase or sale of shares?

The Berkshire Hathaway transaction was neither a purchase nor a market sale. The Form 4 classifies the move as a bona fide gift, meaning Buffett transferred 160 Class B shares to a charitable organization without receiving consideration in return.

How is Berkshire Hathaway Class A stock treated in Warren Buffett’s Form 4 filing?

The filing notes that each Berkshire Hathaway Class A share is convertible into 1,500 Class B shares and states that Buffett’s Class A holdings are reported in Table II. A Class A line reflects zero shares following the transaction, tied to this derivative-style reporting convention.

Does Warren Buffett’s gifted Berkshire Hathaway stock affect his reported ownership status?

The gift reduces Warren Buffett’s directly held Class B shares to 1,162 but does not change his status as a director and more than ten percent owner. The Form 4 continues to identify him as both a director and a ten percent beneficial owner of Berkshire Hathaway.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Accepted by SEC EDGAR 05/26/2026 - 07:05 PM EDT Learn about SEC filing dates

SEC Form 4

FORM 4

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

STATEMENT OF CHANGES IN BENEFICIAL OWNERSHIP

Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934
or Section 30(h) of the Investment Company Act of 1940

OMB APPROVAL

OMB Number:			3235-0287
Estimated average burden
hours per response:			0.5

Check this box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See Instruction 1(b).

Check this box to indicate that a transaction was made pursuant to a contract, instruction or written plan for the purchase or sale of equity securities of the issuer that is intended to satisfy the affirmative defense conditions of Rule 10b5-1(c). See Instruction 10.

1. Name and Address of Reporting Person^*

BUFFETT WARREN E

(Last) (First) (Middle)

3555 FARNAM STREET

(Street)

OMAHA NEBRASKA 68131

(City) (State) (Zip)

UNITED STATES

(Country)

2. Issuer Name and Ticker or Trading Symbol
BERKSHIRE HATHAWAY INC [ BRK.A ]

5. Relationship of Reporting Person(s) to Issuer
(Check all applicable)

X	Director	X	10% Owner
	Officer (give title below)		Other (specify below)

2a. Foreign Trading Symbol

3. Date of Earliest Transaction (Month/Day/Year)
05/22/2026

6. Individual or Joint/Group Filing (Check Applicable Line)

X	Form filed by One Reporting Person
	Form filed by More than One Reporting Person

4. If Amendment, Date of Original Filed (Month/Day/Year)

Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned
1. Title of Security (Instr. 3)	2. Transaction Date (Month/Day/Year)	2A. Deemed Execution Date, if any (Month/Day/Year)	3. Transaction Code (Instr. 8)		4. Securities Acquired (A) or Disposed Of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned Following Reported Transaction(s) (Instr. 3 and 4)	6. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
			Code	V	Amount	(A) or (D)	Price
Class B Common Stock	05/22/2026		G		160(1)	D	$0.00	1,162	D

Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned (e.g., puts, calls, warrants, options, convertible securities)
1. Title of Derivative Security (Instr. 3)	2. Conversion or Exercise Price of Derivative Security	3. Transaction Date (Month/Day/Year)	3A. Deemed Execution Date, if any (Month/Day/Year)	4. Transaction Code (Instr. 8)		5. Number of Derivative Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)		6. Date Exercisable and Expiration Date (Month/Day/Year)		7. Title and Amount of Securities Underlying Derivative Security (Instr. 3 and 4)		8. Price of Derivative Security (Instr. 5)	9. Number of derivative Securities Beneficially Owned Following Reported Transaction(s) (Instr. 4)	10. Ownership Form: Direct (D) or Indirect (I) (Instr. 4)	11. Nature of Indirect Beneficial Ownership (Instr. 4)
				Code	V	(A)	(D)	Date Exercisable	Expiration Date	Title	Amount or Number of Shares
Class A Common Stock	(2)							(3)	(3)	See Footnote(2)	(2)		196,290	D

Explanation of Responses:

1. The reported transaction was a gift from Warren E. Buffett to a charitable organization.

2. Each share of Class A Common Stock is convertible at any time at the option of the holder into 1,500 shares of Class B Common Stock. In accordance with the instructions to Form 4, Mr. Buffett's holdings of shares of Class A Common Stock are reported in Table II.

3. Not applicable.

	/s/ Warren E. Buffett	05/26/2026
	** Signature of Reporting Person	Date
Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly.
* If the form is filed by more than one reporting person, see Instruction 4 (b)(v).
** Intentional misstatements or omissions of facts constitute Federal Criminal Violations See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).
Note: File three copies of this Form, one of which must be manually signed. If space is insufficient, see Instruction 6 for procedure.
Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently valid OMB Number.
* Form 4: SEC 1474 (03-26)