Subject: Re: Some Thoughts - Maybe Too Many
Berkshire could do what some ETFs & others have done.

Have an optional distribution, where your options are to take it in cash or in shares. The cash would be taxable and the shares are not.
I don't know the legal complexities, but that's how it works out. Maybe as some sort of mini-split?

In the ones I have had, the default was to take (non-taxable) shares so you had to specify if you wanted the cash.