Berkshire Hathaway and 3G Capital entered into an agreement to acquire H.J. Heinz in the largest ever food industry transaction, valued at $28 billion. Heinz shareholders will receive $72.50 per share in cash, which represents a 20 percent premium to Heinz’s February 13 closing share price of $60.48. Berkshire Hathaway has agreed to absorb Heinz’s debt and pledged not to move the company’s Pittsburgh, PA headquarters.