From: Rabbi Moshe Sofer
To: Rabbi Moshe Leib
The Chasam Sofer analyzes three combined grounds for permitting a pregnant widow to remarry before the twenty-four month waiting period — an irrevocable wet-nurse arrangement, her status as merely pregnant rather than nursing, and financial benefit to the orphan — and concludes that while their combination might technically suffice with proper safeguards, he personally declines to rule leniently, citing the Pnei Yehoshua's severe warning that violating nursing restrictions brings divine punishment of death and poverty.
Source: Shu"t Chasam Sofer EH II §127