1. Preheat the oven to 300 degrees F.
2. Remove skin and bones from chicken breasts and cut into 1/2- to 1-inch pieces. Combine the chicken, celery, pearl onions and tarragon plus 1 cup of the low sodium chicken broth in a nonstick frying pan. Cook on medium heat until the chicken and vegetables are tender, about 10 minutes. Set aside to cool.
3. In a large baking dish, combine the wine, the remaining 1-cup of chicken broth, rice, and seasoning packet. Let it soak for 30 minutes.
4. Add the cooked chicken and vegetables to the baking dish. Cover and bake for 60 minutes. Check periodically and add more broth if the rice is too dry. Serve immediately.