What's might a new TZ value mishandle when it changes with new DST rules?
Older or stripped-down systems may support only the TZ values required by POSIX, which specify at most one start and end rule explicitly in the value. For example, TZ='EST5EDT,M3.2.0/02:00,M11.1.0/02:00' specifies time for the eastern United States starting in 2007. Such a TZ value must be changed whenever DST rules change, and the new value applies to all years, mishandling some older timestamps.