Here is a kernel patch I did that has recently been merged into the upstream kernel. It adds a new mount option for using UTC timestamps in fat filesystems. I'll also forward the doc file patch that explains the option. I informed util-linux-ng upstream, and they have modified the mount man page as well. This applies to 2.6.25 or 2.6.26, and it should appear in mainline upstream version 2.6.27. This was mm-kernel patch: "fatfs: add UTC timestamp option"
Created attachment 161645 [details, diff] Patch that will apply to gentoo-sources-2.6.26 (or .25)
Created attachment 161646 [details, diff] Patch to documentation text file about new option This just adds into about this mount option to the doc file.
released with gentoo-sources-2.6.26-r1