Make cell unconditionally equal to one above

Hey guys,

I searched and searched Google and your forums and have not found any formulas that work for my specific use.

I am trying to have a cell equal to the cell directly above it, regardless. While I can make the cell equal the one above- I insert a row, add a new value and the target cell is ofcourse pulling data from the cell I originally pointed to, now 2 cells higher. I cannot use anchor via "$" due to the insert as well. Seems so simple but I am stumped. Can anyone help me?