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Before Thompson, Selya and Dyk, *fn1 Circuit Judges.

This appeal requires us to resolve two issues of first impression in this circuit. The first, which has divided our sister circuits, relates to judgment finality. The second relates to what happens when an employer fails to keep appropriate records concerning work covered by the benefit-remittance provisions of a collective bargaining agreement. After careful consideration, we hold that the appeal is timely as to all issues and that both the judgment on the benefit-remittance claim and the judgment awarding attorneys’ fees are open to appellate review. We further hold that these judgments must be vacated. Consequently, we remand to the district court for further proceedings consistent with this opinion.

I. BACKGROUND

 
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