Reassignment is an acceptable form of accommodation, 42 U.S.C. § 12111(9), but has traditionally been seen as an “accommodation of last resort,” that does not arise unless accommodation within the employee’s current position would pose an undue hardship. See 29 C.F.R. Pt. 1630, App. at 1630.2(o) (“reassignment should be considered only when accommodation within the individual’s current position would pose an undue hardship.”); Cravens v. Blue Cross and Blue Shield of Kansas City, 214 F.3d 1011, 1019 (8th Cir.2000) (same); Aka v. Wash. Hosp. Ctr., 156 F.3d 1284, 1301 (D.C.Cir.1998) (same). An employer is not required to create a new position in order to accommodate an employee. See Kleiber v. Honda of Am. Mfg., Inc., 485 F.3d 862, 869 (6th Cir.2007); Graves v. Finch Pruyn & Co., Inc., 457 F.3d 181, 187 (2d Cir.2006) (collecting similar decisions from the Fifth, Eighth, and Tenth Circuits). An employer is not required to reassign a disabled employee to a position currently occupied, E.E.O.C. v. Sara Lee Corp., 237 F.3d 349, 355 (4th Cir.2001), nor is the employer required to reallocate essential job functions or assign an employee to “permanent light duty,” Carter v. Tisch, 822 F.2d 465, 467 (4th Cir.1987). If the employee can be accommodated by reassignment to a vacant position, the employer must offer the employee the vacant position. E.E.O.C. v. United Airlines, Inc., 693 F.3d 760, 761 (7th Cir.2012); Duvall v. Georgia-Pacific Consumer Prods., L.P., 607 F.3d 1255, 1260 (10th Cir.2010). EEOC regulations provide that reassignment should first be to “an equivalent position in terms of pay, status, etc., if the individual is qualified, and if the position is vacant within a reasonable amount of time.” 29 C.F.R. Pt. 1630, App. at 1630.2(o); Simmons v. N.Y. City Transit Auth., 340 Fed.Appx. 24, 26 (2d Cir.2009) (“reassignment does not constitute reasonable accommodation ... where a position comparable to the employee’s former placement is available, but the employee instead is assigned to a position that would involve significant diminution in salary, benefits, seniority or other advantages that she possessed in her former job.” (quoting Norville v. Staten Island Univ. Hosp., 196 F.3d 89, 99 (2d Cir.1999)); Smith v. Midland Brake, Inc., 180 F.3d 1154, 1177 (10th Cir.1999) (en banc) (same); Cassidy v. Detroit Edison Co., 138 F.3d 629, 634 (6th Cir.1998) (same). “If the employee cannot be reasonably accommodated in her previous position, she must identify another position that is vacant and funded, at or below her level, for which she is qualified to perform the essential functions.” Castellani v. Bucks Cnty. Municipality, 351 Fed.Appx. 774, 777 (3d Cir.2009) (citing Williams v. Phila. Housing Auth. Police Dep’t, 380 F.3d 751, 770 (3d Cir.2004)). Crucially, “if, after an opportunity for discovery, the employee still has not identified a position into which she could have transferred, the court must grant summary judgment in favor of the defendant.” Shapiro v. Twp. of Lakewood, 292 F.3d 356, 360 (3d Cir.2002); Kotwica v. Rose Packing Co., Inc., 637 F.3d 744, 750 (7th Cir.2011) (“plaintiffs, when alleging that an employer’s failure to reassign them violated the ADA’s anti-discrimination provisions, bear the burden of showing that there is a vacant position in existence for which they are qualified.”); McBride v. BIC Consumer Prods. Mfg. Co., Inc., 583 F.3d 92, 97-98 (2d Cir.2009) (plaintiff “must demonstrate the existence, at or around the time when accommodation was sought, of an existing vacant position to which she could have been reassigned.”); Taylor v. Pepsi-Cola Co., 196 F.3d 1106, 1111 (10th Cir.1999) (“To survive summary judgment, Plaintiff must establish that he