Any individual who is a spouse, child, grandparent or. parent of someone who is a 5% owner (or who together with that individual would own more than. 5% of a company's stock) is treated as a 5% owner. Therefore, such individuals would each be. considered HCEs for the applicable plan year or look-back year.
Causes of Butterfly rash in children that are common. The following causes of Butterfly rash in children are diseases or conditions that affect more than 1 million people in the USA: 1  Systemic lupus erythematosus. 2  more causes...Â».he following causes of Butterfly rash in children are ones for which we do not have any prevalence information. 1  Erythema infectiosum. 2  Reaction to medication. 3  Seborrheic dermatitis. 4  Sunburn. 5  Systemic lupus erythematosus.
Types of Lupus. When people say lupus, they usually mean systemic lupus erythematosus (SLE), the most common and serious type. But there are other types. Cutaneous lupus erythematosus -- also called discoid lupus -- is limited to the skin and doesn't cause the organ damage that sometimes occurs with SLE.The most common symptom is a circular rash. Drug-induced systemic lupus causes temporary lupus symptoms in people who take certain medications. tell-tale sign of lupus is a butterfly-shaped rash across the cheeks and bridge of the nose. Other common skin problems include sensitivity to the sun with flaky, red spots or a scaly, purple rash on various parts of the body, including the face, neck, and arms. Some people also develop mouth sores.