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The forward handing restriction only applies to Interior Linemen.
You can hand the ball forward (when behind the NZ) to any back or to a team member who was on the end of the line as long as he was not the snapper or the player next to the snapper.
Yes, the snapper could be the player on the end of the line as could a player one over from the snapper. Highly unusual formations, but it could be used by a coach. It does not matter what number the player is.
couple of formation examples:
E1 T1 G1 C G2 T2 E2
In this formation, only the E1 and E2 could receive a forward handoff anywhere behind the line.
E2 E1 T1 G1 C G2 T2
In this formation, only E2 and T2 could receive a handoff anywhere behind the line.
E1 T2 T1 G1 G2 C E2
In this one, only E1 could receive the handoff anywhere behind the line. E2 is next to the snapper and I think he would have to comply with the lineman restriction if he were to receive a forward handoff.
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