Subject: Re: Thoughts on Berkshire withdrawal strategy
In a few years time, probably 2028, I will begin taking withdrawals from a retirement account.

The account is currently 100% Berkshire.

The withdrawals will be fixed (SEPP).

And because I can't control the price of Berkshire, I wanted to "work forward" and build a cash cushion.

For example, say the portfolio is $1m and the withdrawal $60k/yr.

There is nothing special about having only BRK in a retirement account, other than it is very non-diversified and thus has more risk.

Taking 6% withdrawal is well above the "save" SWR of 4%. You may want to take this discussion over to the Retirement Investing board.

Two other comments:
1) You can't control the price of any investment, not Berkshire and not the S&P 500 whole market. BRK isn't anything different here.

2) Statistically a cash cushion, also called a cash bucket allocation, is worse than just keeping all the money invested.