This excerpt taken from the WEN 10-K filed Apr 3, 2006.
Self Insured Health Benefits
Effective June 1, 2003, the Company established a self-insured health benefits plan for its employees. This plan is administered by a third party, and has stop loss provisions insuring losses beyond $100 thousand per employee per year, and $2.2 million per year in the aggregate, subject to adjustment as defined. As of December 31, 2005 and 2004, the Company recorded a reserve for unpaid claims in the amount of $0.5 million and $0.4 million, respectively, in accrued liabilities in the Companys consolidated statement of financial condition. This amount represents the Companys estimate of incurred but not reported claims from the inception of the plan at June 1, 2003 to December 31, 2005.