Q: If the employee is unable to perform essential functions either with or without reasonable accommodation, do I have to find another job for him or her?
A: Yes, if the employer has engaged in the interactive process, considered and eliminated accommodations that pose either undue hardship or direct threat, then transfer to an open, available position is the accommodation of last resort. The employer must offer the employee any currently vacant position that he or she is minimally qualified for. If the employee accepts the position, he or she also accepts the pay and benefits that come with that position, even if they are lower.
The ADA does not require employers to promote employees as an accommodation or to create new positions for them.