Thursday, December 26
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Warren Buffett, the billionaire investor and head of Berkshire Hathaway, has donated another $1.1 billion to several foundations. This continues his commitment to giving away his fortune, valued at $150 billion, during his lifetime and after his death.

In a letter to shareholders, the 94-year-old shared personal reflections on life and detailed how his wealth will be distributed after his passing.

Latest Donation

Buffett converted 1,600 Berkshire Hathaway Class A shares into 2.4 million Class B shares, which he donated to four family foundations:

  • The Susan Thompson Buffett Foundation: 1.5 million shares
  • The Sherwood Foundation: 300,000 shares
  • The Howard G. Buffett Foundation: 300,000 shares
  • The NoVo Foundation: 300,000 shares

This reduces Buffett’s holdings of Berkshire Class A shares to 206,363. Since pledging in 2006 to give away most of his wealth, he has already donated nearly 57% of his Berkshire shares.

Reflections on Life

Buffett reflected on aging and mortality, acknowledging that “Father Time always wins.” He mentioned the loss of his first wife, Susie, who passed away in 2004, and how their plans for her to oversee their wealth distribution changed with her death.

So far, Buffett’s largest donation—about $43 billion—has gone to the Bill and Melinda Gates Foundation.

Updated Will and Wealth Distribution

Buffett updated his will to clarify how the remaining 99.5% of his wealth will be distributed after his death. He trusts his three children—Susie, Howie, and Peter—to manage the gradual distribution of his Berkshire holdings.

He emphasized avoiding “dynastic wealth,” stating he never wanted to create a financial dynasty. However, he acknowledged that managing and distributing such a large fortune is challenging and may take longer than his children’s lifetimes. To address this, Buffett named younger successor trustees who are familiar with his family to continue the work if needed.

A unique clause in his will requires his children to make unanimous decisions about how the wealth is distributed to ensure thoughtful and careful management.

Buffett also shared advice for parents: discuss your will with your children before signing it to help them understand your decisions and prepare for future responsibilities.

His Perspective on Wealth

Buffett and his wife, Susie, believed in leaving their children enough money to do anything but not so much that they could do nothing. When Susie passed away, her $3 billion estate largely went to their foundation, with $10 million left to each of their three children.

Buffett ended his letter by encouraging families to have open discussions about their wills to avoid misunderstandings and ensure their wishes are honored.

 

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