This can impact your systems several different ways
Operating System
Operating System
UNIX, Linux, and Mac OS use the zoneinfo utility which allows a single time zone to have multiple daylight saving time rules to handle changes from year to year. The zoneinfo database is a collaborative compilation of information about the world's time zones. New editions of the database are published as changes warrant, with the latest edition being the 2006g edition (2006-05-08) which lists 387 primary time zones and contains the new time changes. This can be obtained from your O/S vendor.
Oracle Database
This issue will affect Oracle Server - Enterprise Edition – Versions 8.1 to 10.2. Depending on the version of your database, the impact will differ.
In short, a database patch and a JVM may need to be applied. Once applied, a script provided by Oracle called utltzuv2.sql will need to be run. This will tell you if any code in the db needs to be modified.