1. (a) "Undue hardship" means an action requiring significant difficulty or expense.

2. (b) Criteria for determination. In determining whether an accommodation would impose an undue hardship on a covered entity, factors to be considered include:

   1. (1) the nature and net cost of the accommodation needed under this act, taking into consideration the availability of tax credits and deductions, outside funding, or both;

      (2)(A) the overall financial resources of the facility or facilities involved in the provision of the reasonable accommodation;

      1. (B) the number of persons employed at the facility;

      2. (C) the effect on expenses and resources, or any other impact of the accommodation upon the operation, of the facility;

         (3)(A) the overall financial resources of the covered entity;

      3. (B) the overall size of the business of a covered entity with respect to the number of its employees;

      4. (C) the number, type, and location of its facilities; and

         (4)(A) the type of operation or operations of the covered entity, including the composition, structure, and functions of the workforce of the entity;

      5. (B) the geographic separateness, administrative, or fiscal relationship of the facility or facilities in question to the covered entity.

(Authorized by K.S.A. 44-1004; implementing K.S.A. 44-1009, as amended by L. 1991, Chapter 147, Section 6; effective, T-21-3-27-92, March 27, 1992; effective April 27, 1992.)