8 Comments
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John Blain's avatar

That was really good, Kevin. Thanks.

Kingswell's avatar

Thanks John! I really appreciate it!

JJB's avatar

It does feel that leaving such a huge amount of cash accumulated for Greg Abel is a potential poisoned chalice - it really would have been better for Buffett to return a portion of it as a dividend, making it easier for Abel to do the same in the future - there's only so long that someone not called Warren Buffetr will be able to resist shareholder pressure to do something with the cash in the long-term, post-Buffett.

Kingswell's avatar

Yeah, I agree that the cash could add additional pressure on Abel. I did wonder there for a while if Buffett would initiate a dividend sometime in 2025 just so that it wouldn't fall onto Abel to eventually make such a big change to Berkshire policy. Because, sooner or later, it seems like dividends will inevitably happen.

Rex Fermier's avatar

Personally, I'd rather see a split. This 6-figure stock price is too much and soon it will be a 7-figure price! A 10 for 1 split would satisfy me.

Kingswell's avatar

I think the Rational Walk wrote a few times in recent years about how a split would also make it easier for vote-rich Class A shares to get in the hands of shareholders who strongly believe in preserving Berkshire's culture but might not be able to afford a six-figure share.

The Rational Walk's avatar

A 50:1 split for the A shares would mirror the 50:1 split for the Bs that took place in 2010 in connection with the BNSF acquisition and restore the original 30:1 ratio between the two share classes. With the As then trading around $14-15,000, they would be “giftable” under the $20K annual gift tax exemption without resorting to a conversion from A to B. I think that this could modestly stabilize the A shareholder base by limiting the need for longtime shareholders to convert from A to B, either for gifting or spending, but I’d stress that nothing is really going to counteract the major ownership change that will take place in the 10-15 years after Warren’s death since he’s mandated that his shares be liquidated and distributed to philanthropy very quickly. This ownership (and voting control) shift is really more of a problem for the 2040s rather than the 2020s, but I am prone to worrying in advance.

Kingswell's avatar

I completely understand why Warren and Charlie were so against splitting the stock for so long, but I think this is a pretty ingenious solution to stabilizing the shareholder base and doing as much as possible to keep votes in the hands of people who "get" Berkshire.