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.
Pityriasis rosea causes a rash. 1  The rash often begins with a single, round or oval, pink patch that is scaly with a raised border (herald patch). 2  The size of the patch ranges from 2 cm (0.8 in.) to 10 cm (3.9 in.) . 3  The larger patches are more common.he pityriasis rosea rash is similar to the rash seen in other skin conditions, including ringworm of the skin, tinea versicolor, eczema, and psoriasis.