Contract analysis

I-9 COMPLIANCE AUDIT PLAN & CHECKLIST OPTIWAVE SEMICONDUCTOR CORP. Calderwood & Harkness LLP Immigration & Compliance Practice Group ATTORNEY-CLIENT PRIVILEGED / ATTORNEY WORK PRODUCT Right-click to update Table of Contents

I. EXECUTIVE SUMMARY This I-9 Compliance Audit Plan & Checklist (the "Audit Plan") establishes a structured framework for conducting a comprehensive internal audit of all Form I-9 employment eligibility verification records maintained by Optiwave Semiconductor Corp. ("OWS"). The audit is being undertaken as part of OWS's annual compliance program and, in particular, to establish a complete compliance baseline followi

II. LEGAL FRAMEWORK & REGULATORY REQUIREMENTS This section sets forth the statutory and regulatory framework governing Form I-9 employment eligibility verification, E-Verify compliance, employer obligations, record retention, and the penalty structure for non-compliance. A thorough understanding of this framework is essential for all audit team members and OWS personnel involved in the audit process. A. Statutory and

Section 1 — Employee Information and Attestation. The employee must complete and sign Section 1 no later than the first day of employment. For remote hires where in-person completion on the first day is not feasible, Section 1 must be completed within three (3) business days of the employee's start date. Section 1 requires the employee to provide personal information (legal name, address, date of birth, Social Securi

Section 2 — Employer Review and Verification. The employer (or an authorized representative) must physically examine the employee's identity and employment authorization documents and complete Section 2 no later than three (3) business days after the employee's first day of work. The employer must record the document title, issuing authority, document number, and expiration date for each document presented. The emplo

Section 3 — Reverification and Rehires (Supplement B). Section 3 must be completed on or before the expiration date of an employee's employment authorization document when that authorization is time-limited. It is critical to note that reverification does not apply to unexpired List B identity documents, U.S. Passports, U.S. Passport Cards, or Permanent Resident Cards (Form I-551). Reverification is required only for

III. AUDIT SCOPE & METHODOLOGY A. Population Definition The audit population encompasses the entirety of OWS's current workforce as well as former employees whose I-9 records fall within the applicable retention window. The current workforce is defined as follows: Current Employees — 340 Total All 18 current visa holders have been identified for priority review due to the heightened complexity of their I-9 documentat

1. New Counsel Baseline. This is the first I-9 audit conducted under Calderwood & Harkness's engagement with OWS. Following the transition of immigration counsel responsibilities from Whitfield & Parekh LLP, it is essential to establish a complete compliance baseline that reflects the current state of OWS's I-9 records without relying on assumptions about the thoroughness of prior reviews.

2. Counsel Transition Risk. The transition period between prior counsel and current counsel creates a heightened risk of gaps in I-9 oversight, particularly for reverification deadlines, E-Verify case management, and documentation of changes in employee status. A full audit mitigates this risk.

3. Regulatory Exposure. Given OWS's prior FDNS site visits and its participation in E-Verify, a comprehensive audit demonstrates the company's good-faith commitment to compliance, which can serve as a mitigating factor in the event of future enforcement action. C. Data Sources The audit will draw upon the following data sources: • Electronic I-9 Records: Maintained via the Sentinel Background Verification Corp. syste

IV. AUDIT TEAM & RESPONSIBILITIES A. Calderwood & Harkness LLP Personnel The following Calderwood & Harkness professionals are assigned to this engagement: Derek Okonkwo — Associate ($575/hr) Mr. Okonkwo serves as the primary auditor for this engagement. His responsibilities include conducting the form-by-form review of all 340 I-9 records, documenting findings in the audit tracking spreadsheet, identifying errors an

V. PRE-AUDIT PREPARATION CHECKLIST The following checklist items must be completed before the commencement of the substantive I-9 review in Phase 2. Tanya Benavides will maintain this checklist and track completion status, with overall supervision by Derek Okonkwo. A. Document and Data Compilation • [ ] Obtain complete employee roster from OWS HRIS system, encompassing all 340 current employees. The roster must inclu

VI. FORM I-9 REVIEW CRITERIA — SECTION-BY-SECTION CHECKLIST This section provides the detailed review criteria that Derek Okonkwo will apply to each Form I-9 during the substantive audit phases. For each I-9 reviewed, every item on this checklist must be assessed and the result recorded in the audit tracking spreadsheet. Any discrepancy, omission, or error must be documented with specificity, including a description

Section 3 review is applicable only where reverification or rehire documentation is required. The auditor should first determine whether Section 3 is needed for each employee and, if so, whether it has been properly completed. • [ ] Reverification completed on time: For employees with time-limited employment authorization, reverification must be completed on or before the expiration date of the employment authorizati

VII. E-VERIFY COMPLIANCE REVIEW The E-Verify compliance review will be conducted in parallel with the Form I-9 review, using the E-Verify case records export obtained from the Sentinel Background Verification Corp. system. Each employee's E-Verify case will be cross-referenced with their I-9 to ensure consistency and compliance. A. Case Creation Timeliness • [ ] For each employee hired after OWS's enrollment in E-Ver

VIII. SPECIAL POPULATIONS — VISA HOLDER I-9 REVIEW The 18 current visa holders in OWS's workforce present unique I-9 compliance considerations that warrant dedicated attention during the audit. This section provides specific guidance for reviewing the I-9 records of each visa holder subgroup. A. Current H-1B Holders (14 Employees) Each of OWS's 14 current H-1B holders must have an I-9 that reflects proper List A docu

IX. COMMON ERROR PATTERNS & IDENTIFICATION GUIDE Based on industry experience and common I-9 audit findings, the following error patterns are the most frequently encountered. This guide is intended to assist Derek Okonkwo in efficiently identifying and categorizing errors during the form-by-form review. A. Section 1 Errors • Missing or incomplete citizenship/immigration status attestation. The employee failed to chec

X. REMEDIATION PROCEDURES When errors are identified during the audit, they must be corrected in accordance with USCIS guidance. The following procedures govern the remediation process. A. Correction Methodology All corrections to Form I-9 must follow the methodology prescribed by USCIS:

1. Draw a single line through the incorrect information. Do not obliterate, black out, or use correction fluid (white-out) on the original entry. The original entry must remain legible.

2. Enter the correct information adjacent to the crossed-out entry, or in a margin or available space, as clearly as possible.

3. Initial and date the correction. Corrections to Section 1 should be initialed and dated by the employee. Corrections to Section 2 or Section 3 should be initialed and dated by the employer representative who made the correction.

4. For forms with numerous errors, where corrections would render the form illegible or unreadable, the employer may complete a new Section 2 on a blank Form I-9 (current version) and attach it to the original form. An explanatory note should be attached stating that th