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.
The toxin found in poison ivy, oak, and sumac causes an itchy, allergic rash with raised welts and blisters. Cellulitis, a bacterial infection of the skin, causes red, tender skin that is usually swollen and warm. Redness, swelling, pain, itching, bumps are common symptoms of insect bites. An insect sting may be followed by redness, swelling, and itching.