Error: 'The conversion of a datetimeoffset data type to a datetime data type resulted in an out-of-range value. warning: Null value is eliminated by an aggregate or other SET operation' when processing smart fields

When processing smart fields, a user may receive Error: 'The conversion of a datetimeoffset data type to a datetime data type resulted in an out-of-range value. warning: Null value is eliminated by an aggregate or other SET operation'.
We are currently evaluating this issue and will update this article when we have more information.

Environment

 2.94.1524, patch 34

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