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.
The City is also well known for its rich history. Residents enjoy the Cityâs combination of small town charm and big city amenities. Once the site of major fighting during the Civil War, Kennesaw has emerged as a premiere destination for families and businesses looking to relocate in the Atlanta metropolitan area.