Local church or National Association the employer of the minsiter

[R. Butler]

Local church sponsors a 401(k) plan. The church is a member of a large national denomination. Trying to determine who is the proper employer of the minister, the local church or the national assocation? Minsterial responsibilities are performed for primarily for the local church. For some reaosn there has been a determination that the national associatIon is the proper sponsor, I'm just not seeing it immediately. Is it commonf for the assocation rather than the local church to be treated as the employer?

Thanks in advance for any guidance.

[R. Butler]

Never mind on this. I figured out why the associaiton might be conisdered the employer?

Thanks though