Optimistic concurrency check failure when updating linked server table with timestamp column
Do the update remotely:

exec RemoteServer.MyDB.dbo.sp_executesql N'UPDATE Customer 
    set    FirstName = @FirstName,
       LastName = @LastName
     where  AccountNumber = @AccountNumber', 
     N'@FirstName varchar(...), @LastName varchar(...), @AccountNumber &lt;type&gt;',
     @FirstName, @LastName, @AccountNumber;


Must enable RPC and RPC Out on the linked server.