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Stocks A to Z / Stocks B / Berkshire Hathaway (BRK.A)
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Author: longtimebrk   😊 😞
Number: of 21109 
Subject: Re: De-risk a bit?
Date: 06/16/26 5:08 PM
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No. of Recommendations: 5
I looked at this option.

The below killed it for me and I suspect many here who are concentrated in Berkshire and other long term holdings:

Diversification Limits (The "25/50" Rule)The IRS requires that your contributed portfolio be diversified prior to the exchange. The contribution must pass two tests on an investor-by-investor basis:The 25% Limit: No single security or issuer can represent more than 25% of your total contributed portfolio value.The 50% Limit: The top five (or fewer) largest holdings combined cannot constitute more than 50% of the contributed portfolio.Note: If you hold individual stocks, this generally requires a minimum of at least 11 individual holdings.
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