If there is such a thing as essential reading for a businessperson, Warren Buffett’s annual letters to the shareholders of Berkshire Hathaway would certainly be at the top of the list. His letter this year, released in late February, is no exception. Buffett begins by talking about why he will no longer uses Berkshire’s book value per share as a benchmark for valuation, abandoning a long routine of opening his annual letter by talking about that metric. He then announces big news at Berkshire—that managerial duties of the company have been handed to a pair of his long-time lieutenants. “These...
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John J. Maxfield is a contributor for Bank Director magazine.