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 Staphylococcus infections are extremely common and may cause many types of rashes, including folliculitis, abscesses, furuncles, cellulitis, impetigo, staphylococcal scalded skin syndrome, and surgical wound infections. A malar or butterfly redness can appear after sun exposure on the cheeks. 2  Discoid lupus is a more chronic, fixed expression of lupus of the skin that can lead to permanent scarring and skin color changes. 3  Other internal diseases such as amyloidosis and sarcoidosis may cause skin symptoms and accompanying rashes.