Example: in early 2011, Samoa announced that on December 29th at midnight local they would switch their timezone offset from -11 to +13. Before that announcement (or at least before your timezone database has been updated), store as UTC a meeting in local Samoa time, and the user will miss their meeting by a day.
Of course storing a meeting on December 30th local would also have been fraught as there is no December 30th 2011 in Pacific/Apia but that is a common occurrence historically due to the unsynchronised julian/gregorian switches e.g. none of the dates between February 16th and February 28th 1923 (included) exist in Greece, and the US doesn't have a 9/11 in 1752.