Details are available at ITC's Telephone Services website at http://www.montana.edu/wwwitc/telephoneservices/mobile.html Please follow the links at that site for FAQs, forms, and the policy itself.
In short, the policy changes MSU's current practice from one of university-owned, direct-paid devices to that of employee-owned devices compensated through an allowance. The university will phase out paying directly for most devices and, instead, will compensate employees for the business use of a device held in the employee's name, through a monthly allowance added to the regular paycheck.
Why did we make this change? There are two primary reasons--to comply with a similar change in State policy and to comply with IRS reporting requirements. Again, details can be found at the link above.