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Postretirement Benefits (Notes)
 12 Months Ended
Dec. 30, 2012
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]  
Pension and Other Postretirement Benefits Disclosure [Text Block]
18. Postretirement Benefits
The Company sponsors a postretirement medical and life insurance plan covering substantially all Burger King administrative and restaurant management personnel who retire or terminate after qualifying for such benefits.
The following was the plan status and accumulated postretirement benefit obligation (APBO) at December 30, 2012 and January 1, 2012:
 
 
December 30, 2012
 
January 1, 2012
Change in benefit obligation:
 
 
 
Benefit obligation at beginning of year
$
2,055

 
$
1,845

Service cost
60

 
7

Interest cost
106

 
87

Plan participants' contributions
72

 
67

Actuarial loss
581

 
350

Benefits paid
(269
)
 
(318
)
Medicare part D prescription drug subsidy
17

 
17

Benefit obligation at end of year
$
2,622

 
$
2,055

Change in plan assets:
 

 
 

Fair value of plan assets at beginning of year
$
—

 
$
—

Employer contributions
180

 
234

Plan participants' contributions
72

 
67

Benefits paid
(269
)
 
(318
)
Medicare part D prescription drug subsidy
17

 
17

Fair value of plan assets at end of year
—

 
—

Funded status
$
(2,622
)
 
$
(2,055
)
Weighted average assumptions:
 

 
 

Discount rate used to determine benefit obligations
3.64
%
 
4.40
%
Discount rate used to determine net periodic benefit cost
4.40
%
 
5.54
%

The discount rate is determined based on high-quality fixed income investments that match the duration of expected retiree medical and life insurance benefits. The Company has typically used the corporate AA/Aa bond rate for this assumption.
Components of net periodic postretirement benefit income recognized in the consolidated statements of operations were:  
 
Year ended
 
December 30, 2012
 
January 1, 2012
 
January 2, 2011
Service cost
$
60

 
$
7

 
$
23

Interest cost
106

 
87

 
103

Amortization of net gains and losses
134

 
84

 
95

Amortization of prior service credit
(359
)
 
(359
)
 
(360
)
Net periodic postretirement benefit income
$
(59
)
 
$
(181
)
 
$
(139
)

Amounts recognized in accumulated other comprehensive income that have not yet been recognized as components of net periodic benefit income, consisted of:
 
Year ended
 
December 30, 2012
 
January 1, 2012
Prior service credit
$
3,394

 
$
3,753

Net loss
(2,311
)
 
(1,864
)
Deferred income taxes
(414
)
 
(736
)
Accumulated other comprehensive income
$
669

 
$
1,153


The estimated net loss that will be amortized from accumulated other comprehensive income into net periodic postretirement benefit income over the next fiscal year is $144. The amount of prior service credit for the postretirement benefit plan that will be amortized from accumulated other comprehensive income into net periodic postretirement benefit income over the next fiscal year is $357.
The following table reflects the changes in accumulated other comprehensive income for the years ended December 30, 2012 and January 1, 2012:  
 
Year ended
 
December 30, 2012
 
January 1, 2012
Net actuarial loss
$
581

 
$
350

Amortization of net loss
(134
)
 
(84
)
Amortization of prior service credit
359

 
359

Deferred income taxes
(322
)
 
(243
)
Total recognized in accumulated other comprehensive loss
$
484

 
$
382


Assumed health care cost trend rates at year end were as follows:  
 
December 30, 2012
 
January 1, 2012
 
January 2, 2011
Medical benefits cost trend rate assumed for the following year pre-65
8.00
%
 
8.00
%
 
9.00
%
Medical benefits cost trend rate assumed for the following year post-65
6.00
%
 
6.50
%
 
7.00
%
Prescription drug benefit cost trend rate assumed for the following year
7.00
%
 
7.50
%
 
8.00
%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)
5.00
%
 
5.00
%
 
5.00
%
Year that the rate reaches the ultimate trend rate
2021

 
2017

 
2017

        
The assumed healthcare cost trend rate represents the Company's estimate of the annual rates of change in the costs of the healthcare benefits currently provided by the Company's postretirement plan. The healthcare cost trend rate implicitly considers estimates of healthcare inflation, changes in healthcare utilization and delivery patterns, technological advances and changes in the health status of the plan participants. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one-percentage-point change in the health care cost trend rates would have the following effects:  
 
1% Increase
 
1% Decrease
Effect on total of service and interest cost components
$
29

 
$
(23
)
Effect on postretirement benefit obligation
325

 
(261
)

During 2013, the Company expects to contribute approximately $138 to its postretirement benefit plan. The benefits, net of Medicare Part D subsidy receipts, expected to be paid in each year from 2013 through 2017 are $138, $143, $146, $135 and $154 respectively, and for the years 2018-2022 the aggregate amount is $968.