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Income Taxes (Tables)
 12 Months Ended
Dec. 28, 2014
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]
Income (loss) from continuing operations before income taxes and noncontrolling interests is set forth below:
 
 
Year Ended
 
 
2014
 
2013
 
2012
Domestic
 
$
181,872

 
$
49,635

 
$
(23,154
)
Foreign
 
19,397

 
9,417

 
10,029

 
 
$
201,269

 
$
59,052

 
$
(13,125
)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The (provision for) benefit from income taxes from continuing operations is set forth below:
 
 
Year Ended
 
 
2014
 
2013
 
2012
Current:
 
 
 
 
 
 
U.S. Federal
 
$
6,087

 
$
(1,603
)
 
$
104

State
 
(8,289
)
 
7,879

 
(669
)
Foreign
 
(8,093
)
 
(7,446
)
 
(8,667
)
Current tax provision
 
(10,295
)
 
(1,170
)
 
(9,232
)
Deferred:
 
 
 
 
 
 
U.S. Federal
 
(70,246
)
 
(21,103
)
 
6,458

State
 
233

 
6,173

 
18,026

Foreign
 
473

 
1,946

 
5,831

Deferred tax (provision) benefit
 
(69,540
)
 
(12,984
)
 
30,315

Income tax (provision) benefit
 
$
(79,835
)
 
$
(14,154
)
 
$
21,083
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
Deferred tax assets (liabilities) are set forth below:
 
 
Year End
 
 
2014
 
2013
Deferred tax assets:
 
 
 
 
Net operating loss and credit carryforwards
 
$
82,143

 
$
115,910

Accrued compensation and related benefits
 
40,268

 
40,289

Unfavorable leases
 
34,140

 
13,913

Accrued expenses and reserves
 
23,336

 
31,555

Deferred rent
 
15,214

 
13,121

Other
 
9,122

 
8,682

Valuation allowances
 
(11,213
)
 
(10,548
)
Total deferred tax assets
 
193,010

 
212,922

Deferred tax liabilities:
 
 
 
 
Intangible assets
 
(506,251
)
 
(473,011
)
Owned and leased fixed assets net of related obligations
 
(89,117
)
 
(83,352
)
Other
 
(17,824
)
 
(18,996
)
Total deferred tax liabilities
 
(613,192
)
 
(575,359
)
 
 
$
(420,182
)
 
$
(362,437
)
Summary of Net Operating Loss and Tax Credit Carryforwards [Table Text Block]
The amounts and expiration dates of net operating loss and tax credit carryforwards are as follows:
 
 
Amount
 
Expiration
Tax credit carryforwards:
 
 
 
 
U.S. federal credits (primarily foreign tax credits and jobs credits)
 
$
90,136

 
2018-2034
State tax credits
 
504

 
2019-2023
Foreign tax credits of non-U.S. subsidiaries
 
2,313

 
2021-2023
Total
 
$
92,953

 
 
 
 
 
 
 
Net operating loss carryforwards:
 
 
 
 
State net operating loss carryforwards
 
$
1,087,272

 
2015-2033
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
 
 
2014
 
2013
 
2012
Income tax (provision) benefit at the U.S. Federal statutory rate
 
$
(70,444
)
 
$
(20,668
)
 
$
4,594

State income tax (provision) benefit, net of U.S. Federal income tax effect
 
(5,309
)
 
(1,370
)
 
11,364

Foreign and U.S. tax effects of foreign operations (a)
 
4,089

 
2,886

 
347

Jobs tax credits, net
 
2,084

 
4,384

 
970

Dividends received deduction (b)
 
—

 
1,424

 
1,133

Corrections related to prior years’ tax matters (c)
 
—

 
—

 
7,620

Non-deductible goodwill (d)
 
(9,389
)
 
(9,875
)
 
—

Valuation allowances (e)
 
(665
)
 
10,504

 
(3,655
)
Non-deductible expenses and other, net
 
(201
)
 
(1,439
)
 
(1,290
)
 
 
$
(79,835
)
 
$
(14,154
)
 
$
21,083

_______________

(a)
2013 includes reversal of deferred taxes on investments in foreign subsidiaries now considered permanently invested outside of the U.S.

(b)
We received dividends of $40,145 and $4,625 during 2013 and 2012, respectively, from our investment in Arby’s. See Note 6 for further information.

(c)
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.

(d)
Substantially all of the goodwill included in the gain on sales of restaurants in 2014 and 2013, including under our system optimization initiative as noted below, and the impairment of international goodwill in 2013 was non-deductible for tax purposes. See Notes 2, 3 and 8 for further information.

(e)
Includes changes for deferred tax assets generated or utilized during the current year and changes in our judgment regarding the likelihood of the utilization of deferred tax assets. 2013 primarily relates to changes in the likelihood of the utilization of deferred tax assets related to state net operating loss carryforwards.
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]
As of December 28, 2014, the Company had unrecognized tax benefits of $25,715, which, if resolved favorably would reduce income tax expense by $18,762. A reconciliation of the beginning and ending amount of unrecognized tax benefits follows:
 
 
Year End
 
 
2014
 
2013
 
2012
Beginning balance
 
$
23,897

 
$
28,848

 
$
30,614

Additions:
 
 
 
 
 
 
Tax positions of prior years
 
2,678

 
3,579

 
3,410

Reductions:
 
 
 
 
 
 
Tax positions of prior years
 
(582
)
 
(4,914
)
 
(2,964
)
Settlements
 
—

 
(2,416
)
 
(1,327
)
Lapse of statute of limitations
 
(278
)
 
(1,200
)
 
(885
)
Ending balance
 
$
25,715

 
$
23,897

 
$
28,848