The Help file in the popular file syncing application FreeFileSync (which I use) describes in great detail how it handles all of the issues related to UTC, Local Time, and DST rollover, and the differences between NTFS and FAT as to how they handle File Time. Far too convoluted to try and describe in a post, so...
For much of that explanation the Help file refers to
www.codeproject.com/KB/datetime/dstbugs.aspx (scroll a ways down to get to the UTC and DST rollover issues including how if not handled correctly confusion can occur in NTFS at rollover even though it uses UTC).
Happy reading

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EDIT: a little bit of elaboration for clarity