Systems storing the year as a two-digit value 00..99 internally only, like many RTCs, may roll over from 31 December 2079, to the IBM PC and DOS epoch of 1980-01-01.
The date timestamps stored in FAT filesystems, originally introduced with 86-DOS 0.42 in 25 February 1981 and carried over into MS-DOS, PC DOS, DR-DOS etc., will overflow at the end of 31 December 2107. The last modification date stamp (and with DELWATCH 2.0+ also the file deletion date stamp, and since DOS 7.0+ optionally also the last access date stamp and creation date stamp), are stored in the directory entry with the year represented as an unsigned seven bit number (0–127), relative to 1980, and thereby unable to indicate any dates in the year 2108 and beyond. The API functions defined to retrieve these dates officially only support dates up to 31 December 2099.
This will also affect the ZIP archive file format, as it uses FAT file modification timestamps internally.