require 'date'
local = DateTime.now
utc = local.new_offset
puts local.offset # => Rational(-5, 24)
puts local_from_utc = utc.new_offset(local.offset)
puts local_from_utc.to_s # => "2006-03-18T20:15:58-0500"
puts local == local_from_utc # => true