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 If you drive to Cheatham Hill (the main battlefield) then to Kolb Farm, you can discover more of the deeper history of Kennesaw Mountain.  Picnic and play in designated areas and then enjoy a hike on some of the over 22 miles of maintained interpretive trails. Make sure to bring your binoculars to go birdwatching or your camera and capture a moment of the natural beauty and history of Kennesaw Mountain NBP. Visit our Maps & Trails page for more information to guide you through the park.