ITEM 5. Other Events and Regulation FD Disclosure

     Mrs. Susan T. Buffett, the wife of Warren E. Buffett, who at the time of her death on July 29, 2004, was a Director of Berkshire Hathaway Inc. and the President of The Buffett Foundation, owned 31,530 shares of Berkshire Hathaway Inc. Class A common stock and 177 shares of Berkshire Hathaway Inc. Class B common stock. Over the next two years, the estate of Mrs. Buffett, of which Mr. Buffett will be the executor, expects to sell approximately 1,200 to 1,500 shares of Berkshire Hathaway Inc. Class A common stock to fund the payment of taxes, other expenses and specific cash bequests. At the conclusion of probate, shares of Berkshire Hathaway Inc. common stock with a market value of $150 million at that time will be transferred from Mrs. Buffett’s estate in equal amounts to three private foundations that have been established by Mr. and Mrs. Buffett’s children. All shares of Berkshire Hathaway Inc. common stock remaining in the estate upon conclusion of the sales and transfers previously described will be transferred to the Buffett Foundation at the conclusion of probate.