This 1996 cent shows what may be a pivoted and tilted (vertically misaligned) die clash.  Under this scenario, the obverse (hammer) die would have been pivoted in a clockwise direction relative to the reverse die.  The pivot point would most likely have been located somewhere near the edge of the die face, between 1:00 and 5:00.  Naturally, a die can't pivot to any significant degree -- the entire die assembly must pivot.  The only visible clash marks are seen between the design rim and the base of Lincoln's bust.  The tops of the letters "ST" from STATES are visible along with the edge of the field portion of the die.

The overlay, created by BJ Neff, shows another possibility, that of a horizontally and vertically misaligned hammer die, with the hammer die tilted down toward the 7:00 position.