A DESCRIPTION OF THE PROBLEM :
The method java.time.zone.ZoneRules#getOffset(java.time.Instant) will throw the following exception:
Exception in thread "main" java.time.DateTimeException: Invalid value for EpochDay (valid values -365243219162 - 365241780471): 365241780472
at java.base/java.time.temporal.ValueRange.checkValidValue(ValueRange.java:311)
at java.base/java.time.temporal.ChronoField.checkValidValue(ChronoField.java:717)
at java.base/java.time.LocalDate.ofEpochDay(LocalDate.java:341)
at java.base/java.time.zone.ZoneRules.findYear(ZoneRules.java:927)
at java.base/java.time.zone.ZoneRules.getOffset(ZoneRules.java:486)

if the ZoneRules has a last rule and has a transition such that when added to the instant will be larger than the maximum epoch-day.

Offsets of the same size that do not contain last rules will not throw an error for the same instants.

The method does not declare that a DateTimeException exception may be thrown and the description implies that it should be possible to get the offset for any instant.

STEPS TO FOLLOW TO REPRODUCE THE PROBLEM :
➜ observability git:(master) jshell
| Welcome to JShell -- Version 13.0.1
| For an introduction type: /help intro

jshell> import java.time.*;
   ...> import java.time.zone.ZoneOffsetTransition;
   ...> import java.time.zone.ZoneOffsetTransitionRule;
   ...> import java.time.zone.ZoneRules;
   ...> import java.util.Collections;
   ...>

jshell> Instant maxLocalDateTime = LocalDateTime.of(Year.MAX_VALUE,
   ...> 12,
   ...> 31,
   ...> 23,
   ...> 59,
   ...> 59,
   ...> 999999999).toInstant(ZoneOffset.UTC);
   ...> ZoneOffset offsetZero = ZoneOffset.ofHours(0);
   ...> ZoneOffset offsetPlusOneHour = ZoneOffset.ofHours(1);
   ...> ZoneRules zoneRulesA = ZoneRules.of(offsetPlusOneHour);
   ...> ZoneOffsetTransition transition = ZoneOffsetTransition.of(LocalDateTime.ofEpochSecond(0, 0, offsetZero),
   ...> offsetZero,
   ...> offsetPlusOneHour);
   ...> ZoneOffsetTransitionRule transitionRule = ZoneOffsetTransitionRule.of(Month.JANUARY,
   ...> 1,
   ...> DayOfWeek.SUNDAY,
   ...> LocalTime.MIDNIGHT,
   ...> true,
   ...> ZoneOffsetTransitionRule.TimeDefinition.STANDARD,
   ...> offsetZero,
   ...> offsetZero,
   ...> offsetPlusOneHour);
   ...> ZoneRules zoneRulesB = ZoneRules.of(offsetZero,
   ...> offsetZero,
   ...> Collections.singletonList(transition),
   ...> Collections.singletonList(transition),
   ...> Collections.singletonList(transitionRule));
   ...> ZoneOffset offsetA = zoneRulesA.getOffset(maxLocalDateTime);
   ...> ZoneOffset offsetB = zoneRulesB.getOffset(maxLocalDateTime);
   ...> boolean areEqual = offsetA.equals(offsetB);
   ...>

EXPECTED VERSUS ACTUAL BEHAVIOR :
EXPECTED -
areEqual ==> true
ACTUAL -
| Exception java.time.DateTimeException: Invalid value for EpochDay (valid values -365243219162 - 365241780471): 365241780472
| at ValueRange.checkValidValue (ValueRange.java:311)
| at ChronoField.checkValidValue (ChronoField.java:717)
| at LocalDate.ofEpochDay (LocalDate.java:341)
| at ZoneRules.findYear (ZoneRules.java:927)
| at ZoneRules.getOffset (ZoneRules.java:486)
| at (#14:1)

---------- BEGIN SOURCE ----------
import java.time.*;
import java.time.zone.ZoneOffsetTransition;
import java.time.zone.ZoneOffsetTransitionRule;
import java.time.zone.ZoneRules;
import java.util.Collections;

public class ZoneRulesBug {

    public static void main(String[] args) {
        Instant maxLocalDateTime = LocalDateTime.of(Year.MAX_VALUE,
                12,
                31,
                23,
                59,
                59,
                999999999).toInstant(ZoneOffset.UTC);
        ZoneOffset offsetZero = ZoneOffset.ofHours(0);
        ZoneOffset offsetPlusOneHour = ZoneOffset.ofHours(1);
        ZoneRules zoneRulesA = ZoneRules.of(offsetPlusOneHour);
        ZoneOffsetTransition transition = ZoneOffsetTransition.of(LocalDateTime.ofEpochSecond(0, 0, offsetZero),
                offsetZero,
                offsetPlusOneHour);
        ZoneOffsetTransitionRule transitionRule = ZoneOffsetTransitionRule.of(Month.JANUARY,
                1,
                DayOfWeek.SUNDAY,
                LocalTime.MIDNIGHT,
                true,
                ZoneOffsetTransitionRule.TimeDefinition.STANDARD,
                offsetZero,
                offsetZero,
                offsetPlusOneHour);
        ZoneRules zoneRulesB = ZoneRules.of(offsetZero,
                offsetZero,
                Collections.singletonList(transition),
                Collections.singletonList(transition),
                Collections.singletonList(transitionRule));
        ZoneOffset offsetA = zoneRulesA.getOffset(maxLocalDateTime);
        ZoneOffset offsetB = zoneRulesB.getOffset(maxLocalDateTime);
        boolean areEqual = offsetA.equals(offsetB);
        System.out.println(areEqual);
    }
}

---------- END SOURCE ----------

FREQUENCY : always