I am getting Event ID 40960 on a 2003 Server running Exchange Server 2003. The exact error is below. I ran a w32tm /monitor (according to EE article 24620527) and the offset in seconds between the FSMO and the other DC was 0.0007080 seconds. The event has only been logged twice in the last week or so. The FSMO and the server in question have the same time on them, even the seconds are the same.
Event Type: Warning
Event Source: LSASRV
Event Category: SPNEGO (Negotiator)
Event ID: 40960
Time: 12:41:27 PM
The Security System detected an authentication error for the server ldap/server-dc3.Domain-Dom.company.com. The failure code from authentication protocol Kerberos was "The time at the Primary Domain Controller is different than the time at the Backup Domain Controller or member server by too large an amount.
For more information, see Help and Support Center at http://go.microsoft.com/fwlink/events.asp.
0000: 33 01 00 c0 3..À