I don't know -- maybe I'm doing something wrong. Here are the steps to duplicate:
Log into Windows Server
- verify time zone set to Eastern.
Sign into Google Calendar
- verify that time zone is set to Pacific.
- create an event for 8:00am tomorrow -- Breakfast at Tiffany's
Sign into SmarterMail
- go to Account Settings -> User tab -> Time Zone and verify that it's set to Pacific
- run the Mailbox Migration tool
- go hungry tomorrow because the calendar says breakfast starts at 11:00am.