PF IPv4 fragment handling

If an IPv4 packet fragment with an offset greater than 0, whose protocol field is either TCP or UDP contains a valid transport layer header structure inside of it. Would that transport layer header be parsed by PF for NAT/connection tracking purposes? Please consider no scrubbing rules are configured.
If not PF, would any of FreeBSD's default firewalls behave this way?

Thanks,
 
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