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.
Lupus is a chronic autoimmune disease that can have a serious and widespread effect on the body, including the skin, joints, muscles, and other organs. Butterfly rash and other symptoms of lupus are the result of tissue inflammation throughout various parts of the body. butterfly rash is a reddish rash on the face that spreads over the bridge of the nose and across the cheeks, making the shape of a butterfly. A butterfly rash, also called a malar rash or flush, is most commonly associated with systemic lupus erythematosus, or lupus, a chronic autoimmune disease.