Buffett of Berkshire Hathaway (NYSE: BRK.A) gifts Class B shares after Class A conversion
Filing Impact
Filing Sentiment
Form Type
4
Rhea-AI Filing Summary
Berkshire Hathaway director Warren E. Buffett reported a set of internal share moves involving Class A and Class B stock. He converted 25 shares of Class A Common Stock into 37,500 shares of Class B Common Stock, consistent with the 1-for-1,500 conversion ratio.
On the same date, he made two bona fide gifts of Class B Common Stock totaling 37,292 shares to charitable organizations at no consideration. After these transactions, Buffett directly held 196,290 Class A shares and 38,614 Class B shares.
Positive
- None.
Negative
- None.
Insider Trade Summary
25 shares exercised/converted
Mixed
4 txns
Insider
BUFFETT WARREN E
Role
null
| Type | Security | Shares | Price | Value |
|---|---|---|---|---|
| Conversion | Class A Common Stock | 25 | $0.00 | -- |
| Conversion | Class B Common Stock | 37,500 | $0.00 | -- |
| Gift | Class B Common Stock | 18,646 | $0.00 | -- |
| Gift | Class B Common Stock | 18,646 | $0.00 | -- |
Holdings After Transaction:
Class A Common Stock — 196,290 shares (Direct, null);
Class B Common Stock — 38,614 shares (Direct, null)
Footnotes (1)
- Each of these reported transactions was a gift from Warren E. Buffett to a charitable organization. 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, my holdings of shares of Class A Common Stock are reported in Table II. Not applicable.
Key Figures
Class B shares gifted: 37,292 shares
Class B shares per gift: 18,646 shares
Class B shares from conversion: 37,500 shares
+3 more
6 metrics
Class B shares gifted
37,292 shares
Bona fide gifts of Class B Common Stock on May 18, 2026
Class B shares per gift
18,646 shares
Each of two bona fide gift transactions of Class B stock
Class B shares from conversion
37,500 shares
Non-derivative Class B shares acquired via conversion of Class A
Class A shares converted
25 shares
Derivative transaction converting Class A into Class B stock
Post-transaction Class A holdings
196,290 shares
Direct Class A Common Stock held after transactions
Post-transaction Class B holdings
38,614 shares
Direct Class B Common Stock held after gifts and conversion
Key Terms
Bona fide gift, Conversion of derivative security, Class A Common Stock, Class B Common Stock, +1 more
5 terms
Bona fide gift financial
"Each of these reported transactions was a gift from Warren E. Buffett to a charitable organization."
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.
Conversion of derivative security financial
"transaction_code_description: Conversion of derivative security"
Class A Common Stock financial
"Each share of Class A Common Stock is convertible at any time at the option of the holder"
Class A common stock is a category of a company’s shares that carries a specific set of ownership rights—most commonly defined voting power and claims on dividends—set out in the company’s charter. For investors it matters because the class determines how much influence you have over corporate decisions, the share’s likely dividend and trading behavior, and how it compares in value to other share classes, like choosing a particular seat with different privileges at the company’s decision-making table.
Class B Common Stock financial
"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."
A class B common stock is one of multiple types of a company’s ordinary shares that carries specific rights—often different voting power or dividend priority—compared with other classes. For investors it matters because those differences affect how much influence you have over company decisions, the income you might receive, and how freely the shares trade; think of it like owning a car with different keys: some keys let you start the engine and open the trunk, others only unlock the door.
charitable organization financial
"Each of these reported transactions was a gift from Warren E. Buffett to a charitable organization."
FAQ
What insider transactions did Warren Buffett report for Berkshire Hathaway (BRK)?
Warren Buffett reported converting 25 shares of Class A Common Stock into 37,500 Class B shares and gifting 37,292 Class B shares to charitable organizations. These were reported as bona fide gifts and a conversion of derivative securities, not open-market trades.
Were Warren Buffett’s recent Berkshire Hathaway transactions market purchases or sales?
The reported transactions were not market purchases or sales. They consisted of a conversion of 25 Class A shares into 37,500 Class B shares and bona fide gifts of 37,292 Class B shares to charitable organizations at zero price per share.