Imported Maya animation seems to be 1-frame off in Unreal

A licensee reported this issue on UDN. They are seeing a discrepancy with animations imported from Maya. In this case, they appear to be off by 1-frame.

We've talked about this on Slack and I know there's some investigation going into this (or planned to), so I want to post the test assets that the licensee provided.

Here's a diagram. In Maya (and the FBX when I checked with Max and FBX Viewer), the key is at frame 23. In Unreal, the animation moves from frame 22 to 24. The key is now at 24?
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Important notes:
1. I imported the FBX into Max also. Max keys agree with Maya. Also re-exporting from Max shows the same error in Unreal
2. Yes, the original data uses unsupported step interpolation, which makes the problem more obvious. However, I changed that to linear and re-exported. The key still stops at frame 24 instead of 23.

1. Open Maya data (or FBX in Max or whatever), note that animation is keyed at frame 23
2. Import model_a into the editor
3. Import anim_a into the editor (with Use Default Sample Rate checked)
Result: It appears as if the animation key is at frame 24