purposes of applying this section in the case of an eligible individual described in paragraph (2), the following special rules shall apply: (A) Subsection (b)(2) shall be applied as if there were no requirement for any entitlement to benefits, or status, for a period of 24 months prior to receiving such benefits or status. (B) The entitlement under such subsection shall be available retroactively to the first day of the first month (rather than twenty-fifth month) of entitlement or status. (C) Subsection (f) shall not be applied. (2) For purposes of applying this section, an eligible individual is an individual, with respect to a month— (A) who has not yet attained the age of 65