Income Taxes Income Taxes (Tables)

12 Months Ended

Dec. 30, 2012

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

(Loss) income from continuing operations before income taxes and noncontrolling interests is set forth below:



	Year Ended
	2012			2011		2010
Domestic	$	(23,154	)	$	11,967	$	(2,244	)
Foreign, principally Canada	10,029			12,473		15,800
	$	(13,125	)	$	24,440	$	13,556

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The benefit from (provision for) income taxes from continuing operations is set forth below:



	Year Ended
	2012			2011			2010
Current:
U.S. Federal	$	104		$	—		$	—
State	(669		)	(675		)	(5,774		)
Foreign, principally Canada	(8,667		)	(5,540		)	(7,076		)
Current tax provision	(9,232		)	(6,215		)	(12,850		)
Deferred:
U.S. Federal	6,458			1,367			10,982
State	18,026			(2,788		)	4,356
Foreign, principally Canada	5,831			1,108			2,067
Deferred tax benefit (provision)	30,315			(313		)	17,405
Income tax benefit (provision)	$	21,083		$	(6,528	)	$	4,555

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax assets (liabilities) are set forth below:



	Year End
	2012			2011
Deferred tax assets:
Operating and capital loss carryforwards	$	108,297		$	98,173
Tax credit carryforwards	91,319			83,708
Accrued compensation and related benefits	35,397			38,198
Unfavorable leases	16,581			18,731
Accrued expenses and reserves	32,090			35,338
Other	18,442			20,679
Valuation allowances	(21,052		)	(17,397		)
Total deferred tax assets	281,074			277,430
Deferred tax liabilities:
Intangible assets	(480,790		)	(502,570		)
Owned and leased fixed assets net of related obligations	(121,706		)	(125,788		)
Other	(25,306		)	(26,209		)
Total deferred tax liabilities	(627,802		)	(654,567		)
	$	(346,728	)	$	(377,137	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The reconciliation of income tax computed at the U.S. Federal statutory rate to reported income tax is set forth below:



	Year Ended
	2012			2011			2010
Income tax benefit (provision) at the U.S. Federal statutory rate	$	4,594		$	(8,554	)	$	(4,745	)
State income tax benefit (provision), net of U.S. Federal income tax effect	7,709			(2,251		)	(1,122		)
Corrections related to prior years’ tax matters (a)	7,620			—			—
Foreign and U.S. tax effects of foreign operations (b)	347			1,147			7,693
Dividends received deduction (c)	1,133			—			—
Jobs tax credits, net	970			1,914			2,044
Non-deductible expenses	(1,263		)	(622		)	(439		)
Adjustments related to prior year tax matters	(359		)	1,881			983
Other, net (d)	332			(43		)	141
	$	21,083		$	(6,528	)	$	4,555

_____________________


(a)	Corrections in 2012 related to tax matters in prior years for the effects of tax depreciation in states that do not follow federal law of $3,300, the effects of a one-time federal employment tax credit in 2011 of $2,220 and a correction to certain deferred tax assets and liabilities of $2,100.


(b)	Includes previously unrecognized benefit in 2010 of foreign tax credits, net of foreign income and withholding taxes on the repatriation of foreign earnings.


(c)	During 2012, we received a dividend of $4,625 from our investment in Arby’s (see Note 8 for further information).


(d)	Includes U.S. Federal uncertain tax positions in 2012.

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

As of December 30, 2012, the Company had unrecognized tax benefits of $28,848, which, if resolved favorably would reduce income tax expense by $20,444. A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:



	Year End
	2012			2011			2010
Beginning balance	$	30,614		$	36,434		$	39,118
Additions:
Tax positions related to the current year	—			—			19
Tax positions of prior years	3,410			948			4,921
Reductions:
Tax positions of prior years	(2,964		)	(3,410		)	(4,419		)
Settlements	(1,327		)	(1,922		)	(416		)
Lapse of statute of limitations	(885		)	(1,436		)	(2,789		)
Ending balance	$	28,848		$	30,614		$	36,434