Floating columns are vertical members that rest on beams but do not directly transfer loads to the foundation. They act as point loads on beams, which then transfer the load. Floating columns are used to alter floor plans but are undesirable for lateral earthquake forces as they disrupt force transfer paths. While they provide flexibility, floating columns increase displacement and attract seismic forces. Modern codes prohibit floating columns for high-rise buildings in seismic zones due to past building collapses where their presence led to soft stories and irregularities.