internal
Gregory E. Abel
President & Chief Executive Officer
Corporate
0 yr
9 reports
Berkshire Hathaway Inc. ·BRK.A
CEO oversees only two vice chairs in ultra‑decentralized holding
Insurance · Fortune #5 · Holding structure · 396K employees · Omaha, NE
View as of:
2
CEO span
↓ tighter than peers (avg 12)
1.6
Avg span
tight
3
Max depth
flat for 396K emp
6.3 yr
Avg tenure
↓ 8.3yr from FY2024
75%
Internal hires
↑ above industry avg
Consolidated financials FY2025 · period end 2025-12-31 · 10-K
Revenue
$247.2B
Operating income
$20.1B
Net income
$67.0B
Total assets
$1222.2B
Shares out
943242
Sourced from Berkshire Hathaway Inc. DEF 14A · filed 2026-03-13 ↗ View on SEC
Interactive org chart
Berkshire Hathaway Inc. organizational chart
Explore the executive structure, reporting layers, and scenario-ready operating model from public filings.
Open editable chart
Take this model into your AI workspace Use AI to reason through the model, then bring the scenario back into Creately Atlas.
Choose a prompt, then open an AI app and paste.
Download the CSV data instead
Berkshire Hathaway operates an unusually sparse holding‑company structure, with the CEO overseeing just two vice chairmen. This page maps the executive org, highlights the decentralized model, reviews recent CEO and CFO transitions, and compares Berkshire’s structure with major peers.
What to model
Use the chart to test org decisions, not just view reporting lines
Start with the public baseline, then use the scenario views and source-backed changes to ask what happens when leadership, span, or team ownership shifts.
Latest signal Charles C. Chang joined as Incoming CFO
Named successor CFO effective June 1, 2026; Marc Hamburg to retire June 2027.
Source · See change logScenario views in the chart
- Add Chief AI Officer Introduce a Chief AI Officer reporting to the CEO to coordinate AI governance across subsidiaries, challenging Berkshire’s hands‑off model.
- Chairman Succession Event Model the structure after the eventual departure of Warren Buffett as Chairman, removing the role entirely.
Atlas work this supports
- Connect Workday or UKG Get these analytics for YOUR org — tenure, span of control, headcount, automatically from your HRIS.
- Connect Salesforce Map your target accounts like this. Import contacts, visualize decision chains, plan multi-threading.
- Plan a Reorg Use this as a starting point. Model scenarios, compare structures, present options to your board.
The people
Who's running this
5 executives identified as Named Executive Officers in the most recent SEC proxy. Bar length scales with tenure.
internal
Warren E. Buffett
Chairman of the Board
Board
56 yr
2 reports
internal
Ajit Jain
Vice Chairman – Insurance Operations
Insurance
7 yr
0 reports
internal
Gregory E. Abel
Vice Chairman – Non‑Insurance Operations
Non‑Insurance
7 yr
2 reports
internal
Marc D. Hamburg
Senior Vice President & Chief Financial Officer
Finance
5 yr
1 reports
The pay
Executive compensation
From the most recent DEF 14A Summary Compensation Table. 4 named executive officers disclosed. Bar length scales with total compensation.
Warren E. Buffett $389K
- Base salary
- $100K
- Other
- $289K
- Fiscal year
- FY2025
- Source
- SEC DEF 14A ↗
Gregory E. Abel $22.0M
- Base salary
- $22.00M
- Other
- $18K
- Fiscal year
- FY2025
- Source
- SEC DEF 14A ↗
Ajit Jain $22.0M
- Base salary
- $22.00M
- Other
- $18K
- Fiscal year
- FY2025
- Source
- SEC DEF 14A ↗
Marc D. Hamburg $4.3M
- Base salary
- $4.31M
- Other
- $18K
- Fiscal year
- FY2025
- Source
- SEC DEF 14A ↗
The businesses
How Berkshire Hathaway Inc. divides the work
4 divisions report into the group CEO. Tile size scales with estimated headcount.
Insurance Operations
43K employees
Vice Chairman – Insurance Operations (Ajit Jain)
Oversees property, casualty, reinsurance, and specialty insurance subsidiaries worldwide.
Railroad (BNSF)
35K employees
CEO, BNSF Railway (Kathryn M. Farmer)
Operates one of North America’s largest freight rail networks.
Energy & Utilities
24K employees
Former CEO, Berkshire Hathaway Energy (Gregory E. Abel)
Owns regulated utilities, pipelines, and renewable energy assets.
Corporate & Capital Allocation
50 employees
President & CEO (Gregory E. Abel)
Handles capital allocation, governance, and minimal corporate functions.
The thesis
Why this org is unusual
The most distinctive feature of Berkshire Hathaway’s structure is that the CEO directly oversees only two operating vice chairmen, despite controlling one of the world’s largest conglomerates.
This reflects an extreme holding‑company model with minimal corporate layering.
Gregory Abel’s role centers on capital allocation and performance evaluation rather than operational control. Ajit Jain independently runs insurance operations, while non‑insurance businesses—from railroads to energy to manufacturing—operate autonomously under Abel’s oversight. There is no COO, no centralized strategy or HR function, and very few corporate executives.
This structure relies heavily on trusted, long‑tenured leaders and permanent subsidiary CEOs. It enables speed and accountability at the business‑unit level but concentrates judgment and succession risk at the top.
- No COO or CAIO
- Only two CEO direct reports
- Extreme subsidiary autonomy
The comparison
How Berkshire Hathaway Inc. stacks up
Compared with other large financial or industrial groups, Berkshire is uniquely sparse at the corporate center. Peers like JPMorgan Chase or UnitedHealth Group maintain large C‑suites and multiple management layers coordinating strategy, risk, technology and compliance. Even diversified holding companies such as …
C-suite size
Reporting depth
Berkshire Hathaway Inc.
3 levels
6 levels
6 levels
5 levels
5 levels
General Electric
6 levels
Avg C-suite tenure
Berkshire Hathaway Inc.
6 yr
6 yr
7 yr
6 yr
General Electric
4 yr
Has COO / Has CAIO
Berkshire Hathaway Inc. — no COO — no CAIO
General Electric ✓ COO — no CAIO
Current signals
What changed recently
The most significant change is Greg Abel’s succession as CEO on January 1, 2026, formalizing Berkshire’s long‑planned leadership transition.
- newCharles C. Chang Incoming CFO
Named successor CFO effective June 1, 2026; Marc Hamburg to retire June 2027.
Source - promotedGregory E. Abel President & CEO
Appointed CEO effective January 1, 2026, succeeding Warren Buffett as CEO.
Source - reorgWarren E. Buffett Chairman only
Transitioned from Chairman & CEO to non‑executive Chairman on January 1, 2026.
Source
Leadership Timeline
Year-over-year executive structure based on SEC proxy and annual filings.
FY2025
DEF 14A filed 2026-03-13
- CEO
- Warren E. Buffett
- CEO span
- 2
- C-suite
- 4
- Avg tenure
- 15.2 yr
Final year with Buffett serving as CEO prior to succession.
Named executive officers (4)
- Warren E. Buffett - Chairman & CEO since 1970
- Gregory E. Abel - Vice Chairman – Non‑Insurance since 2018
- Ajit Jain - Vice Chairman – Insurance since 2018
- Marc D. Hamburg - SVP & CFO since 2019
FY2024
DEF 14A filed 2025-03-15
- CEO
- Warren E. Buffett
- CEO span
- 2
- C-suite
- 4
- Avg tenure
- 14.6 yr
Succession planning publicly reaffirmed.
Named executive officers (4)
- Warren E. Buffett - Chairman & CEO since 1970
- Gregory E. Abel - Vice Chairman – Non‑Insurance since 2018
- Ajit Jain - Vice Chairman – Insurance since 2018
- Marc D. Hamburg - SVP & CFO since 2019
FY2023
DEF 14A filed 2024-03-15
- CEO
- Warren E. Buffett
- CEO span
- 3
- C-suite
- 5
- Avg tenure
- 18.1 yr
Last year including Charlie Munger prior to his death.
Named executive officers (5)
- Warren E. Buffett - Chairman & CEO since 1970
- Charlie Munger - Vice Chairman since 1978
- Gregory E. Abel - Vice Chairman – Non‑Insurance since 2018
- Ajit Jain - Vice Chairman – Insurance since 2018
- Marc D. Hamburg - SVP & CFO since 2019
Year-over-year changes
Charlie Munger’s passing reduced the C‑suite size and CEO span.
- CEO span: 3 → 2
- C-suite size: 5 → 4
- Avg tenure: 18.1 → 14.6 yr
- departed Charlie Munger - Vice Chairman (was Vice Chairman) (DEF 14A 2024)
CEO succession announced and executed with no added management layers.
- CEO span: 2 → 2
- C-suite size: 4 → 4
- Avg tenure: 14.6 → 15.2 yr
- promoted Gregory E. Abel - President & CEO (was Vice Chairman – Non‑Insurance) (DEF 14A 2026)
The board
Board of directors
3 directors. 1 of 3 independent (33%). Source: most recent DEF 14A.
Warren E. Buffett
Chair Inside
Chairman, Berkshire Hathaway
Gregory E. Abel
Inside
President & CEO, Berkshire Hathaway
Susan L. Decker
Lead Indep. Independent
CEO, Raftr
Also on: Costco Wholesale, Vail Resorts
The board, organized
Board committees
1 standing committees. Audit and Compensation must be 100% independent under SEC rules; the rest vary.
Audit Committee
100% independent 6 mtgs/yr
- Susan L. Decker Chair
Frequently Asked Questions
Who is the CEO of Berkshire Hathaway?
Gregory E. Abel has served as President and CEO since January 1, 2026, succeeding Warren Buffett.
What type of organizational structure does Berkshire Hathaway use?
Berkshire uses an extreme holding‑company structure with highly decentralized subsidiary management.
How many direct reports does Berkshire Hathaway's CEO have?
The CEO has only two direct operating reports: the Vice Chairmen for Insurance and Non‑Insurance Operations.
How has Berkshire Hathaway's leadership changed recently?
Key changes include Greg Abel becoming CEO in 2026 and the planned CFO transition from Marc Hamburg to Charles Chang.
Does Berkshire Hathaway have a COO?
No. Berkshire does not have a Chief Operating Officer, relying instead on autonomous subsidiary CEOs.
Sources
- 8‑K Filing, Dec 2025
- 8‑K Filing, May 2025
- SEC EDGAR: Berkshire Hathaway Inc. DEF 14A Proxy Statement
- SEC EDGAR: Berkshire Hathaway Inc. 10-K Annual Report
Reference
Cite this page
If you reference this page in research, analysis, or news writing, use one of the formats below. Citation includes the SEC filing source where applicable.
APA 7th
Creately. (2026). Berkshire Hathaway Inc. organizational structure. Creately. Retrieved , from https://creately.com/org-chart/fortune-500/berkshire-hathaway/MLA 9th
"Berkshire Hathaway Inc. Organizational Structure." Creately, April 1, 2026, https://creately.com/org-chart/fortune-500/berkshire-hathaway/. Accessed .Chicago 17
Creately. "Berkshire Hathaway Inc. Organizational Structure." Last modified April 1, 2026. https://creately.com/org-chart/fortune-500/berkshire-hathaway/.Original SEC source View on SEC ↗
Berkshire Hathaway Inc.. DEF 14A. Filed 2026-03-13. U.S. Securities and Exchange Commission. https://www.sec.gov/Archives/edgar/data/1067983/000119312526106253/d882687ddef14a.htmPermanent URL: https://creately.com/org-chart/fortune-500/berkshire-hathaway/ · last updated 2026-04-01