Does the DateTime struct takes care of this? Does any other class/struct?
UPDATE :
I now have read that leapseconds are only announced 6 months in advance, since the rotation of the earth is not that predictable...
Since there's no possibility to implement that in future dates, I can imagine they just omitted them?
As far as I know, .NET's DateTime struct does NOT automatically handle leap seconds. I don't think you can even set seconds higher than 59 in .NET's DateTime. However, in Java, you are allowed to set seconds to be 0 - 61, because the ISO standard for it allows for 2 leap seconds per year.
EDIT: I Tried it for kicks:
Trying Dim dt As New DateTime(2008, 12, 2, 12, 34, 61)
in .NET throws this message (61 being the number of seconds):
"Hour, Minute, and Second parameters describe an un-representable DateTime."
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