The Galactic Empire: An Empire Reborn
Imperial Officers' Manual
Major Revision: 2.0 – 2008.10.31
An adaptation of the pre–Endor document and policies.
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... A Second Lieutenant's Rank Insignia ...

After a period of competent leadership and service, a Company XO can be promoted to the rank of Second Lieutenant (2LT). This promotion is not awarded for merely performing general duties. Rather, it is granted to XOs who perform consistently above their level. 2LTs are expected to be exemplary Company XOs, and these members are often considered first in line when a Company Commanding Officer position becomes available.