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.
Overview. Bumps, itching, redness and other skin conditions are very common, and their cause may not be easily identifiable. Rashes can be caused by many things, including plants (poison ivy, for example), allergic reactions to a medication or a food, or an illness (measles or chickenpox, for example).Eczema and hives, both of which are related to allergies, are two of the most common skin rashes.Atopic dermatitis. Atopic dermatitis is the most common form of eczema, affecting between 10 and 20 percent of children and 1 to 3 percent of adults.czema and hives, both of which are related to allergies, are two of the most common skin rashes. Atopic dermatitis. Atopic dermatitis is the most common form of eczema, affecting between 10 and 20 percent of children and 1 to 3 percent of adults.