Number of years of service for duly ordained, commissioned, or licensed ministers or lay employees
For purposes of this paragraph—
(i) all years of service by— (I) a duly ordained, commissioned, or licensed minister of a church, or (II) a lay person,
as an employee of a church, a convention or association of churches, including an organization described in section 414(e)(3)(B)(ii), shall be considered as years of service for 1 employer, and
(ii) all amounts contributed for annuity contracts by each such church (or convention or association of churches) or such organization during such years for such minister or lay person shall be considered to have been contributed by 1 employer.
(i)#
all years of service by—
(I) a duly ordained, commissioned, or licensed minister of a church, or
(II) a lay person,
(i)(I)#
a duly ordained, commissioned, or licensed minister of a church, or
(i)(II)#
a lay person,
(ii)#
all amounts contributed for annuity contracts by each such church (or convention or association of churches) or such organization during such years for such minister or lay person shall be considered to have been contributed by 1 employer.