A passing thought.

Let's assume that BRK management decided they did need to issue some dividends to consume cash flow. What if they made the dividends only apply to B shares?

Most of the unwanted dividends probably apply to those holding large estates, primarily in A shares. This would let them, and their heirs, continue to avoid dividends and the resulting taxes. Buffett himself is an example, but there are many early investors like him. If they actually wanted some dividends, just covert A to B shares, controlling the amount of dividends. This would also apply to their heirs. It would also generate dividend income for the foundations

I recognize this would change the "economic equality" of the A and B shares. But it would also let BRK management better manage the amount of dividends they wish to issue at least initially. Down the long road, most A shares will ultimately be converted to B shares through the generations anyway - really just a long pathway. BRK will probably someday need to issue dividends, so this could be an interim approach?

Just a hypothetical thought for discussion. I personally am also in the group that doesn't want dividends. I'll create my own as needed, and have done so for a long time.

Tex