In general
In the case of any qualified retiree moving expenses or qualified survivor moving expenses—
(A)#
this section (other than subsection (h)) shall be applied with respect to such expenses as if they were incurred in connection with the commencement of work by the taxpayer as an employee at a new principal place of work located within the United States, and
(B)#
the limitations of subsection (c)(2) shall not apply.