Advice needed for Querying DateTimeOffset data by end users
We solved this in Oracle using function based indexes. Although, it's not quite as flexible, you can accomplish similar in SQL Server using computed columns.

If all of the information you need is in the table, and you meet all of the ownership requirements (outlined in the second article) then I would recommend making the date/time field a computed column on the table, and then add an index to the computed column.

Computed Columns:

http://technet.microsoft.com/en-us/library/ms191250(v=sql.105).aspx

Indexing Computed Columns:

http://msdn.microsoft.com/en-us/library/ms189292