The DateTime value may not be the same after a round trip from .Net to MS SQL, and back to .Net. This is caused by different accuracy.

The DateTime data type in MS SQL represents Date and time data from January 1, 1753, to December 31, 9999, with an accuracy of one three-hundredth second, or 3.33 milliseconds. Values are rounded to increments of .000, .003, or .007 milliseconds.

The DateTime value type in .Net represents dates and times from 12:00:00 midnight, January 1, 0001 Anno Domini (Common Era) through 11:59:59 P.M., December 31, 9999 A.D. (C.E.) Time values are measured in 100-nanosecond units called ticks.