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PAUL J. sANDELIN <br />ATTORNEY AT LAw <br />SM _ � D� LI_ ' <br />1= <br />30849 FIRST STREET <br />P.O. Box 298 <br />PEQuoT LAKES, MINNESOTA 56472 <br />www.sandehrilaw.com <br />November 9, 2011 <br />City of Pequot Lakes <br />Attn: Sandy Peine, City Clerk <br />4638 County Road 11 <br />Pequot Lakes, MN 56472 <br />Re: City of Pequot Lakes /Cell Phone Policy <br />Our File No. 25000.019 <br />Dear Sandy: <br />TELEPHONE (218) 568 -8481 <br />FAX (218) 568 -8444 <br />I am writing this letter as a follow up to our discussions regarding the City's Cell Phone Policy <br />and IRS guidelines regarding the use of City issued cell phones. To confirm if an employee has <br />been issued a City owned cell phone for what is referred to as a non - compensatory business <br />purpose the IRS guidelines provide that personal use of that cell phone by an employee is <br />considered excludable from the employee's income as a de minimis fringe benefit. An example <br />of a non - compensatory business purpose would be an employee that is on -call or must be <br />contacted at times of irregular business hours for emergencies. It is my understanding that the <br />Cell Phone Policy will be amended to reflect that employees may use City issued cell phones for <br />personal use. If you have any questions please contact me. Thank you. <br />Very tru ur <br />au17. Sarjee 'n <br />com <br />PJS.jdf <br />S:\LAW\TEXT\25000.019 \Ce11 Phone Policy\PeincArLdoc <br />\*_. <br />