Ron Guth: The 1943/2 Nickel is the only Overdate in the entire Jefferson series, making it an extremely popular and desirable variety. According to Breen, this variety was discovered in 1948 but not confirmed until 1977, when Delma K. Romines found an Uncirculated example (the extra detail helped confirm that this was a true overdate versus a coin with a die flaw). Since then, upwards of 1,000 examples have been discovered, and more are being found as original rolls are examined and broken up. PCGS alone has certified over 500 examples (as of February 2012), most in Mint State. Approximately 20% of the pieces certified by PCGS earned the Full Steps designation. Prices continue to remain strong thanks to collector demand.
The finest 1943/2 Nickels certified by PCGS include three MS-67 non-Full Steps and two MS-67 Full Steps. The price record for this Overdate was a whopping $16,675 set in June 2008, when Heritage sold a PCGS MS67FS from the Compradore Collection.