Retirement Benefit Plans (Tables)

12 Months Ended

Dec. 30, 2012

Retirement Benefit Plans [Abstract]

Schedule of Multiemployer Plans [Table Text Block]

Further information about the Union Pension Fund is presented in the table below:

		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	2012	2011	2010		2012	2011	2010
Union Pension Fund	52-6118572	Red	Green	Green	Implemented	$785	$781	$766	Yes	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, Wendy’s is required to make minimum contributions of $3.00 per hour of employment for each employee covered under the Union Pension Fund. As of December 30, 2012, based on approximately 281,000 hours of expected employment, Wendy’s minimum annual contribution to the Union Pension Fund would be $843, inclusive of the 10% surcharge discussed above.