Additional guidance was necessary as the de minimis exclusion applied to cell phone personal usage by Notice 2011-72 is technically not applicable to employers' cash reimbursements paid to employees for use of their own phones.
Kennesaw is located in northwestern Cobb County, bordered by the city of Acworth to the northwest. Kennesaw Mountain is located southeast of the city limits in the battlefield park. Its summit is the highest point in the Atlanta metro area, at an elevation of 1,808 feet (551 m) above sea level.
1 View our 35 minute movie on the Atlanta Campaign and Battle of Kennesaw, titled Kennesaw: One Last Mountain, which is also for sale in ourbookstore. The film plays at 15 minutes after the hour every hour.  Visit our much expanded museum which reopened in November of 2002.