The following excerpt is from Pension Ben. Guar. Corp. v. Carter & Tillery Enterprises, 133 F.3d 1183 (9th Cir. 1998):
The district court had jurisdiction under 29 U.S.C. 1303(e), 1307(c). This court has jurisdiction under 28 U.S.C. 1291. See Farmer v. McDaniel, 98 F.3d 1548, 1552 (9th Cir.1996), cert. denied, --- U.S. ----, 117 S.Ct. 1474, 137 L.Ed.2d 686 (1997) (dismissal for failure to exhaust remedies is a final, appealable order under 1291). We reverse.
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