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(22) Retirement Benefit Plans (Tables) | 12 Months Ended
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Jan. 01, 2012
Retirement Benefit Plans [Abstract] |
401K compensation expense |
|  | 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 |  |  | 2011 |  | 2010 |  | 2009 |  |
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.

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- Definition Schedule of Defined Contribution Plans, Cost Recognized [Table Text Block] + References No definition available. + Details
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- Definition Tabular disclosure of the quantitative and qualitative information related to multiemployer plans in which the employer participates. A multiemployer plan is a pension or postretirement benefit plan to which two or more unrelated employers contribute where assets contributed by one participating employer may be used to provide benefits to employees of other participating employers. + References No definition available. + Details
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