Third, we agree with both the arbitrator and the district court that Polk and Standard Brands are distinguishable. Those cases involved only successorship provisions; here, we have an obligation that arose independently of a successorship clause and pursuant to a separate, specific contractual provision. Finally, we find no merit in Van Waters’ contention that a remedy which extends beyond the expiration date of a collective bargaining agreement is per se inappropriate. Indeed, in Enterprise Wheel, the Supreme Court reversed a court of appeals decision that vacated an arbitral award because the award extended beyond the expiration of the collective bargaining agreement. 363 U.S. at 599, 80 S.Ct. at 1362; see also ILWU Local 142 v. Land & Constr. Co., 498 F.2d 201, 204 (9th Cir.1974) (<HOLDING>). Indeed, the Supreme Court has emphasized the
holding that back pay awards are not excludable from gross income under 26 usc  104a2 1988 because the overwhelming weight of authority supports the view that an award of back pay under title vii does not constitute the legal remedy of damages holding that back pay may be awarded to the date of judgment holding that an arbitral award of back pay that continued beyond the expiration of the collective bargaining agreement was perfectly appropriate because the agreement contained no provision restricting back pay to the term of the agreement holding that oral agreement made in connection with reinstatement should be treated as part of collective bargaining agreement holding that an award of back pay is an issue for the court