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.
Students interested in this college are also interested in: University of Georgia, Georgia State University, Georgia Southern University, Georgia College and State University, Valdosta State University, University of West Georgia. Kennesaw State, founded in 1963, is a public, liberal arts school. It attained university status in 1996. Its 185-acre campus is located in Kennesaw, 25 miles from Atlanta.