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) January 15, 2021

BERKSHIRE HATHAWAY INC.

(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

(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):

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

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.  ☐

On January 15, 2021, Berkshire Hathaway Inc. (“Berkshire”) issued €600,000,000 aggregate principal amount of its 0.500% Senior Notes due 2041 (the “Berkshire Notes”) under a registration statement on Form S-3 under the Securities Act of 1933, as amended (the “Securities Act”), filed with the Securities and Exchange Commission (the “Commission”) on January 28, 2019 (Registration Nos. 333-229396 and 333-229396-01) (the “Registration Statement”). The Berkshire Notes were sold pursuant to an underwriting agreement entered into on January 5, 2021, by and between (a) Berkshire and (b) J.P. Morgan Securities plc and Merrill Lynch International.

On January 15, 2021, Berkshire Hathaway Finance Corporation (“BHFC”) issued $750,000,000 aggregate principal amount of its 2.500% Senior Notes due 2051 (the “BHFC Notes” and together with the Berkshire Notes, the “Notes”) under the Registration Statement. The BHFC Notes, which are fully and unconditionally guaranteed by Berkshire, were sold pursuant to an underwriting agreement entered into on January 5, 2021, by and between (a) BHFC and Berkshire and (b) BofA Securities, Inc. and J.P. Morgan Securities LLC.

The Notes were issued under an Indenture, dated as of January 26, 2016, by and among Berkshire, BHFC and The Bank of New York Mellon Trust Company, N.A. (the “Indenture”) and (i) an officers’ certificate dated as of January 15, 2021 by Berkshire with respect to the Berkshire Notes (the “Berkshire Officers’ Certificate”) and (ii) an officers’ certificate dated as of January 15, 2021 by BHFC with respect to the BHFC Notes (the “BHFC Officers’ Certificate” and, together with the Berkshire Officers’ Certificate, the “Officers’ Certificates”).

The relevant terms of the Berkshire Notes and the Indenture are further described under the caption “Description of the Notes” in the prospectus supplement relating to the Berkshire Notes, dated January 5, 2021, filed with the Commission by Berkshire on January 7, 2021, pursuant to Rule 424(b)(5) under the Securities Act and in the section entitled “Description of the Debt Securities” in the base prospectus relating to debt securities of Berkshire, dated January 28, 2019, included in the Registration Statement, which descriptions are incorporated herein by reference. The relevant terms of the BHFC Notes and the Indenture are further described under the caption “Description of the Notes and Guarantees” in the prospectus supplement relating to the BHFC Notes, dated January 5, 2021, filed with the Commission by Berkshire and BHFC on January 7, 2021, pursuant to Rule 424(b)(5) under the Securities Act and in the section entitled “Description of the Debt Securities” in the base prospectus relating to debt securities of BHFC, dated January 28, 2019, included in the Registration Statement, which descriptions are incorporated herein by reference.

A copy of the Indenture is set forth in Exhibit 4.1 of the Registration Statement and is incorporated herein by reference. A copy of the Berkshire Officers’ Certificate is attached hereto as Exhibit 4.2 and is incorporated herein by reference. A copy of the BHFC Officers’ Certificate is attached hereto as Exhibit 4.3 and is incorporated herein by reference. The descriptions of the Indenture, the Officers’ Certificates and the Notes in this report are summaries and are qualified in their entirety by the terms of the Indenture, the Officers’ Certificates and the Notes, respectively.

(d) Exhibits

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.