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.
A 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.bout 50% of people with lupus have a butterfly rash (Source: PubMed Health). 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.