1992 D Close AM Transitional Variety FS-901
strike Lincoln cents were made using
the same type of reverse die all with a
Wide AM.  In 1992 the mint created a
new reverse with a Until 1992, both
proof and business  for that
Close
seems to be intended for use starting
new reverse with a with 1993 cents.  All
1993 cents, proof and business
strikes, have a
Close AM reverse.    
However, 1992 and 1992 D business
strike cents have been found with
Close AM reverses.   Although several
1992 D Close AM's have been found,
they are still considered extremely
rare.  There has only been one 1992
Close AM found.  

This coin has been listed as FS-901 by
the authors of the Cherrypicker's
Guide to Die Varieties

Click here for more information about
Wide and Close AM varieties.

Photos courtesy of Josh Haynes.