IFormattable also includes a format provider that can be used, it allows both format of IFormatProvider to be null in dotnet 4.0 this would be 
/// <summary>
/// Extentionclass for a nullable structs
/// </summary>
public static class NullableStructExtensions {
    /// <summary>
    /// Formats a nullable struct
    /// </summary>
    /// <param name="source"></param>
    /// <param name="format">The format string 
    /// If <c>null</c> use the default format defined for the type of the IFormattable implementation.</param>
    /// <param name="provider">The format provider 
    /// If <c>null</c> the default provider is used</param>
    /// <param name="defaultValue">The string to show when the source is <c>null</c>. 
    /// If <c>null</c> an empty string is returned</param>
    /// <returns>The formatted string or the default value if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source, string format = null, 
                                     IFormatProvider provider = null, 
                                     string defaultValue = null) 
                                     where T : struct, IFormattable {
        return source.HasValue
                   ? source.Value.ToString(format, provider)
                   : (String.IsNullOrEmpty(defaultValue) ? String.Empty : defaultValue);
    }
}
using together with named parameters you can do:
dt2.ToString(defaultValue: "n/a");
In older versions of dotnet you get a lot of overloads
/// <summary>
/// Extentionclass for a nullable structs
/// </summary>
public static class NullableStructExtensions {
    /// <summary>
    /// Formats a nullable struct
    /// </summary>
    /// <param name="source"></param>
    /// <param name="format">The format string 
    /// If <c>null</c> use the default format defined for the type of the IFormattable implementation.</param>
    /// <param name="provider">The format provider 
    /// If <c>null</c> the default provider is used</param>
    /// <param name="defaultValue">The string to show when the source is <c>null</c>. 
    /// If <c>null</c> an empty string is returned</param>
    /// <returns>The formatted string or the default value if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source, string format, 
                                     IFormatProvider provider, string defaultValue) 
                                     where T : struct, IFormattable {
        return source.HasValue
                   ? source.Value.ToString(format, provider)
                   : (String.IsNullOrEmpty(defaultValue) ? String.Empty : defaultValue);
    }
    /// <summary>
    /// Formats a nullable struct
    /// </summary>
    /// <param name="source"></param>
    /// <param name="format">The format string 
    /// If <c>null</c> use the default format defined for the type of the IFormattable implementation.</param>
    /// <param name="defaultValue">The string to show when the source is null. If <c>null</c> an empty string is returned</param>
    /// <returns>The formatted string or the default value if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source, string format, string defaultValue) 
                                     where T : struct, IFormattable {
        return ToString(source, format, null, defaultValue);
    }
    /// <summary>
    /// Formats a nullable struct
    /// </summary>
    /// <param name="source"></param>
    /// <param name="format">The format string 
    /// If <c>null</c> use the default format defined for the type of the IFormattable implementation.</param>
    /// <param name="provider">The format provider (if <c>null</c> the default provider is used)</param>
    /// <returns>The formatted string or an empty string if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source, string format, IFormatProvider provider)
                                     where T : struct, IFormattable {
        return ToString(source, format, provider, null);
    }
    /// <summary>
    /// Formats a nullable struct or returns an empty string
    /// </summary>
    /// <param name="source"></param>
    /// <param name="format">The format string 
    /// If <c>null</c> use the default format defined for the type of the IFormattable implementation.</param>
    /// <returns>The formatted string or an empty string if the source is null</returns>
    public static string ToString<T>(this T? source, string format)
                                     where T : struct, IFormattable {
        return ToString(source, format, null, null);
    }
    /// <summary>
    /// Formats a nullable struct
    /// </summary>
    /// <param name="source"></param>
    /// <param name="provider">The format provider (if <c>null</c> the default provider is used)</param>
    /// <param name="defaultValue">The string to show when the source is <c>null</c>. If <c>null</c> an empty string is returned</param>
    /// <returns>The formatted string or the default value if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source, IFormatProvider provider, string defaultValue)
                                     where T : struct, IFormattable {
        return ToString(source, null, provider, defaultValue);
    }
    /// <summary>
    /// Formats a nullable struct or returns an empty string
    /// </summary>
    /// <param name="source"></param>
    /// <param name="provider">The format provider (if <c>null</c> the default provider is used)</param>
    /// <returns>The formatted string or an empty string if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source, IFormatProvider provider)
                                     where T : struct, IFormattable {
        return ToString(source, null, provider, null);
    }
    /// <summary>
    /// Formats a nullable struct or returns an empty string
    /// </summary>
    /// <param name="source"></param>
    /// <returns>The formatted string or an empty string if the source is <c>null</c></returns>
    public static string ToString<T>(this T? source) 
                                     where T : struct, IFormattable {
        return ToString(source, null, null, null);
    }
}