(22) Retirement Benefit Plans (Tables)

12 Months Ended

Jan. 01, 2012



	2011		2010		2009
Wendy’s Restaurants	$	7,944	$	10,179	$	9,743
Corporate	—		—		898
The Wendy’s Company	$	7,944	$	10,179	$	10,641

Schedule of Multiemployer Plans



		Pension Protection Act Zone Status (a)		Funding Improvement Plan/Rehabilitation Plan Status	Wendy’s Contributions (b)						Surcharge Imposed	Expiration Date of Collective Bargaining Agreement
Pension Fund	EIN	2011	2010	Funding Improvement Plan/Rehabilitation Plan Status	2011		2010		2009		Surcharge Imposed	Expiration Date of Collective Bargaining Agreement
Union Pension Fund	52-6118572	Green	Green	Implemented	$	781	$	766	$	641	No	3/31/2013

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(a)

The Union Pension Fund elected an expanded asset smoothing period of 10 years for the investment loss incurred in the plan year ended December 31, 2008 and an increase in the limits on the actuarial value of the assets to 130% of market value for the plan years beginning January 1, 2009 and 2010, as permitted under the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010. The Union Pension Plan certified its zone status after making this election.


(b)	In accordance with the terms of the New CBA, the Companies are required to make minimum contributions of $2.73 per hour of employment for each employee covered under the Union Pension Fund. As of January 1, 2012, based on approximately 308,000 hours of expected employment, the Companies’ minimum annual contribution to the Union Pension Fund would be $840.