Buffett's Generosity Hits Berkshire Stock, Pension Questions

Excerpt from today's One Page Annotated Wall Street Journal Summary (which you can get emailed to you every morning by signing up here):

HEARD ON THE STREET: Buffett Move Clouds Berkshire

• Summary: Berkshire Hathaway's stock fell slightly yesterday on news that Warren Buffett will be donating $37 billion of his stock to charity beginning later this year. But Buffett's eventual retirement is already priced-in the stock, which is relatively cheap at under 15x trailing EPS versus 17x for the S&P 500. Fund manager Whitney Tilson says Berkshire stock is trading 30% below intrinsic value.
• Comment on related stocks/ETFs: Berkshire's class A stock (BRKA) was down 0.65% yesterday, but its class B shares (BRKb) were down 2.05%. If you're going to buy Berkshire stock, compare the prices!

TRACKING THE NUMBERS: Pension Changes Could Cost Firms

• Summary: When companies pay more than is necessary into their pension plan in a given year, that creates a credit balance. They are then able to assign an assumed rate of return on those funds. Congress is now working on legislation, intended to pass before the July 4th break, that would change the rules about pension contributions.
• Comment on related stocks/ETFs: Two companies are mentioned in the article as potential candidates for having to increase pension payments: Xerox (XRX), CMS Energy (CMS) and Goodyear Tire & Rubber Co. (GT). Goodyear already states in its last annual report that its pension was significantly underfunded.