What is the impact on SharePoint by the Daylight Saving Time change in 2007?

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Q: Where can I find out more about the status of any impact on SharePoint by the Daylight Saving Time change in 2007?

A: Please see blogs.msdn.com/sharepoint/archive/2007/03/10/key-us-daylight-savings-time-information.aspx on the official blog of the SharePoint Product Group with more complete information from product support about the upcoming Daylight Saving Time change, and how it does or doesn't impact you. 

All SharePoint products require that OS patch 931836 is applied to the server.
If other environments that SharePoint interacts with are not patched and SharePoint is—this could lead to issues with new data creation. Manual adjustments may be necessary in this scenario.
The primary SharePoint patch is WSS update 933738. The KB is at:
support.microsoft.com/?kbid=933738

It points to the download to the needed patch:
www.microsoft.com/downloads/details.aspx?familyid=3e6ade34-06ee-4e69-88d1-a7e0461b71da&displaylang=en

The download page for the patch refers to both KB934000 and KB 933738. The actual patch is labeled: WSS2003-KB934000-GLB.exe
The KB934000 is what is known as a “Roll-up” KB. This will be automatically generated and will show all of the fixes that are included in this update.
In other words, there are not two separate updates and you can’t get to one—there is only one.

There has been a high demand to identify what data is/will be wrong. Many administrators are trying to evaluate if they want to run the rebase tool or not. 

See the post for more details and SQL queries that should help.