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.
1 Malar (over the cheeks of the face) butterfly rash. 2  Discoid skin rash (patchy redness with hyperpigmentation and hypopigmentation that can cause scarring)  Photosensitivity (skin rash in reaction to sunlight [ultraviolet light] exposure)