diff -r 000000000000 -r fb9019fb1bf7 src/net/fortuna/ical4j/model/property/TzOffsetTo.java
--- /dev/null	Thu Jan 01 00:00:00 1970 +0000
+++ b/src/net/fortuna/ical4j/model/property/TzOffsetTo.java	Tue Feb 10 18:12:00 2015 +0100
@@ -0,0 +1,132 @@
+/**
+ * Copyright (c) 2012, Ben Fortuna
+ * All rights reserved.
+ *
+ * Redistribution and use in source and binary forms, with or without
+ * modification, are permitted provided that the following conditions
+ * are met:
+ *
+ *  o Redistributions of source code must retain the above copyright
+ * notice, this list of conditions and the following disclaimer.
+ *
+ *  o Redistributions in binary form must reproduce the above copyright
+ * notice, this list of conditions and the following disclaimer in the
+ * documentation and/or other materials provided with the distribution.
+ *
+ *  o Neither the name of Ben Fortuna nor the names of any other contributors
+ * may be used to endorse or promote products derived from this software
+ * without specific prior written permission.
+ *
+ * THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS
+ * "AS IS" AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT
+ * LIMITED TO, THE IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR
+ * A PARTICULAR PURPOSE ARE DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT OWNER OR
+ * CONTRIBUTORS BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL,
+ * EXEMPLARY, OR CONSEQUENTIAL DAMAGES (INCLUDING, BUT NOT LIMITED TO,
+ * PROCUREMENT OF SUBSTITUTE GOODS OR SERVICES; LOSS OF USE, DATA, OR
+ * PROFITS; OR BUSINESS INTERRUPTION) HOWEVER CAUSED AND ON ANY THEORY OF
+ * LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY, OR TORT (INCLUDING
+ * NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE OF THIS
+ * SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.
+ */
+package net.fortuna.ical4j.model.property;
+
+import net.fortuna.ical4j.model.ParameterList;
+import net.fortuna.ical4j.model.Property;
+import net.fortuna.ical4j.model.PropertyFactoryImpl;
+import net.fortuna.ical4j.model.UtcOffset;
+import net.fortuna.ical4j.model.ValidationException;
+
+/**
+ * $Id$
+ * 
+ * Created: [Apr 6, 2004]
+ *
+ * Defines a TZOFFSETTO iCalendar component property.
+ * @author benf
+ */
+public class TzOffsetTo extends Property {
+
+    private static final long serialVersionUID = 8213874575051177732L;
+
+    private UtcOffset offset;
+
+    /**
+     * Default constructor.
+     */
+    public TzOffsetTo() {
+        super(TZOFFSETTO, PropertyFactoryImpl.getInstance());
+    }
+
+    /**
+     * @param value an offset value
+     */
+    public TzOffsetTo(String value) {
+        super(TZOFFSETTO, PropertyFactoryImpl.getInstance());
+        setValue(value);
+    }
+    
+    /**
+     * @param aList a list of parameters for this component
+     * @param aValue a value string for this component
+     */
+    public TzOffsetTo(final ParameterList aList, final String aValue) {
+        super(TZOFFSETTO, aList, PropertyFactoryImpl.getInstance());
+        setValue(aValue);
+    }
+
+    /**
+     * @param anOffset a timezone offset in milliseconds
+     */
+    public TzOffsetTo(final UtcOffset anOffset) {
+        super(TZOFFSETTO, PropertyFactoryImpl.getInstance());
+        offset = anOffset;
+    }
+
+    /**
+     * @param aList a list of parameters for this component
+     * @param anOffset a timezone offset in milliseconds
+     */
+    public TzOffsetTo(final ParameterList aList, final UtcOffset anOffset) {
+        super(TZOFFSETTO, aList, PropertyFactoryImpl.getInstance());
+        offset = anOffset;
+    }
+
+    /**
+     * @return Returns the offset.
+     */
+    public final UtcOffset getOffset() {
+        return offset;
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public final void setValue(final String aValue) {
+        offset = new UtcOffset(aValue);
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public final String getValue() {
+        if (offset != null) {
+            return offset.toString();
+        }
+        return "";
+    }
+
+    /**
+     * @param offset The offset to set.
+     */
+    public final void setOffset(final UtcOffset offset) {
+        this.offset = offset;
+    }
+
+    /**
+     * {@inheritDoc}
+     */
+    public final void validate() throws ValidationException {
+        // TODO: Auto-generated method stub
+    }
+}