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 overall cost for on-campus, in-state students to attend Kennesaw State University in 2014-2015 was $24,630. To calculate future costs, we looked at the prior five years of data and determined that this cost increased an average of 5.6% each year.