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$ENV{'TZ'} = '-0400';  # also tried 'US/Eastern' with same result.

...
exit if $ENV{'COUNT'} > 3;

system("C:\\perl\\bin\\perl.exe C:\\cgi\\test");

C:\FootPrints1\cgi>C:\perl\bin\perl.exe C:\cgi\test
----  ----
...
---- 3 ----
TZ: -0400
localtime: Thu Sep  6 14:46:07 2007

use POSIX();
POSIX::tzset();