I am sure the answer to this one is rather simple, but for some reason it
eludes me.

I need to reference a particular cell regardless of whether or not the cell
is moved.

For example:
In cell A1 if I enter formula
=$B$2
it makes A1 equal to cell B2. HERE IS THE PROBLEM: If I cut cell B2 and
paste it in cell B5, the formula in A1 changes to =$B$5 I need it to stay
as =$B$2

My actual problem involves a complicated financial spreadsheet that I want
the user to be able to re-arrange using cut and paste. I simplified the
question by posting the problem in this form.

Thanks in advance for any help!