(14) Transaction Related Costs (Tables)

9 Months Ended

Oct. 02, 2011

Retention and Other Transaction Costs [Abstract]

Details of Transaction Related Costs

	Three Months		Nine Months
	Ended		Ended
	October 2, 2011		October 2, 2011
Termination and severance (including stock      compensation costs)	$	14,462	$	16,208
Employee retention (a)	5,305		7,855
Bonus	2,529		2,529
Relocation (b)	826		827
Other professional fees	368		2,034
Other	81		89
Total Wendy’s Restaurants	23,571		29,542
Employee retention	96		159
Other professional fees	4		845
Other	168		216
Total The Wendy’s Company	$	23,839	$	30,762

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(a) The Companies expect to expense retention payments for current Wendy’s Restaurants employees of approximately $214 and $45 during the fourth quarter of 2011 and the first quarter of 2012, respectively.

(b) Compensation costs of $1,500 incurred during the third quarter of 2011 due to the relocation of a corporate executive will be expensed over the three year period following this executive’s relocation in accordance with the terms of the agreement.