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 widespread and chronic (lifelong) autoimmune disease that, for unknown reasons, causes the immune system to attack the bodyâs own tissue and organs, including the joints, kidneys, heart, lungs, brain, blood, or skin. The lupus butterfly rash presents itself in around 40% of lupus sufferers*. 2  Bloom Syndrome: This is a kind of syndrome that causes abnormalities in the pattern of chromosomal arrangement in a person. 3  One of its effects in the development of rashes on the epidermis including butterfly or malar rash.