OMAHA, May 2, 2026 — Greg Abel used his first Berkshire Hathaway annual meeting as chief executive to defend the conglomerate's decentralised operating model and promise continuity in its culture. He became CEO on January 1, 2026, succeeding Warren Buffett, who remains chairman.
The handover changes who carries final operating and capital-allocation responsibility, even if the principles remain familiar. CNBC's meeting coverage showed Abel leading detailed business discussions while Buffett spoke briefly from the arena floor.
A new chief executive keeps authority close to operations
Berkshire owns insurers, a freight railroad, utilities, manufacturers, retailers and service businesses. Day-to-day choices sit with the operating companies rather than a large headquarters. Abel argued that rejecting centralised bureaucracy helps managers respond to their own customers, assets and risks.
Decentralisation is not absence of control. Headquarters still chooses leaders, allocates capital, monitors major risks and decides whether cash should fund acquisitions, securities, repurchases or remain available. The model depends on accurate reporting and managers who raise problems early.

Five responsibilities remain concentrated at the top
- appointing and evaluating operating-company leaders;
- moving capital among businesses and investments;
- maintaining liquidity and financial strength;
- overseeing risks that can affect the whole group;
- communicating results and mistakes candidly to owners.
Continuity still has to be demonstrated
Buffett shaped Berkshire for six decades, combining unusually patient capital with a public partnership culture. Abel's commitment to preserve it reduces uncertainty about intent, but execution will be judged through decisions made under different market conditions.
Succession also extends below the CEO. A decentralised company can be resilient because decisions are distributed, yet performance may depend heavily on a small number of trusted operating leaders. Berkshire must renew that bench without adding layers that slow them down.

The 2025 accounts establish the starting position
The 2025 Form 10-K reported $67.0 billion of net earnings attributable to Berkshire shareholders. That figure includes investment gains and impairment effects that can make annual comparisons volatile.
Berkshire's businesses generated $46.0 billion of net operating cash flow in 2025. Cash flow is not interchangeable with earnings, but it shows the resources produced by the group before investing and financing choices. Abel inherits both substantial capacity and the obligation to deploy it carefully.
Operating earnings remain the internal compass
In his first shareholder letter, Abel called operating earnings the best measure of annual business performance. Market-price changes in a large equity portfolio matter over time, but can obscure what rail, energy, insurance and manufacturing produced during one year.
No single measure is sufficient. Owners also need cash generation, capital employed, underwriting discipline, safety, maintenance and long-term competitiveness. A decentralised model works only when local measures roll into a reliable group-wide view.
Omaha remains the public accountability point
The meeting took place in Omaha in the United States. Its question-and-answer format exposes management to owners without the insulation of a prepared earnings presentation.
CNBC's full meeting archive preserves the discussion rather than reducing the transition to one quotation. It records a new executive cadence and the continuing presence of Buffett as chairman.
The model now belongs to Abel's decisions
Keeping Berkshire decentralised is a design choice, not a passive inheritance. Abel must decide when autonomy is working, when headquarters must intervene and where scarce capital earns the best durable return.
The first annual meeting established continuity of language and structure. The more demanding evidence will accumulate in acquisitions, appointments, risk responses and the performance of operating companies. Berkshire's post-Buffett era will be defined by those decisions, not by how closely its new CEO imitates his predecessor's speaking style.



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