Form S-8 POS BERKSHIRE HATHAWAY INC

Registration No. 333-111614

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

POST-EFFECTIVE

AMENDMENT NO. 2

TO

FORM S-8

REGISTRATION STATEMENT

UNDER

THE SECURITIES ACT OF 1933

BERKSHIRE HATHAWAY INC.

(Exact name of registrant as specified in its charter)

3555 Farnam Street

Omaha, Nebraska 68131

(Address of Principal Executive Offices)

Clayton Homes, Inc. 401(k) Retirement Plan

(Full title of the plan)

Charles C. Chang

Berkshire Hathaway Inc.

3555 Farnam Street

Omaha, Nebraska 68131

(Name and address of agent for service)

(402) 346-1400

(Telephone number, including area code, of agent for service)

Copy To:

Jennifer M. Broder, Esq.

Baker & McKenzie LLP

10250 Constellation Blvd.

Los Angeles, California 90067

(310) 201-4728

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,” and “emerging growth company” in Rule 12b-2 of the Exchange Act.

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 7(a)(2)(B) of the Securities Act.

EXPLANATORY NOTE

Berkshire Hathaway Inc. (“Registrant”) filed the following registration statement with the U.S. Securities and Exchange Commission (“Commission”):

Shares are no longer being offered to participants in the Plan. Pursuant to the undertaking in Item 9 of Registration Statement No. 333-111614, the Registrant hereby removes from registration, by means of this Post-Effective Amendment No. 2, any registered Shares that were unsold at the termination of the offering.

SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this registration statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Omaha, Nebraska, on June 22, 2026.

Pursuant to the requirements of the Securities Act of 1933, this registration statement has been signed by the following persons in the capacities and on the dates indicated.