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.
Kennesaw is a city in Cobb County, Georgia, United States, located in the greater Atlanta metropolitan area. It had a population of 29,783 according to the 2010 census. Founded in 1887, Kennesaw has a past surrounded with railroad history. During the Civil War, Kennesaw was the staging ground for the Great Locomotive Chase on April 12, 1862. In 2007, the city was selected by Family Circle magazine as one of the nation's 10 best towns for families.