more status on this issue as of today it is no longer working and this is with the other rule in place.
Here are the logs
Apr 23 18:04:39 pf: 10. 726712 rule 38/0(match): pass in on xl0: 192.X.X.X.123 > 207.46.130.100.123: NTPv3, symmetric active, length 48
Apr 23 18:00:32 pf: 156. 377540 rule 38/0(match): pass in on xl0: 192.X.X.123 > 192.43.244.18.123: NTPv3, symmetric active, length 48
Apr 23 17:57:56 pf: 23. 546766 rule 38/0(match): pass in on xl0: 192.X.X.X.123 > 192.43.244.18.123: NTPv3, symmetric active, length 48
Apr 23 17:57:32 pf: 86. 472199 rule 38/0(match): pass in on xl0: 192.X.X.X.123 > 207.46.130.100.123: NTPv3, symmetric active, length 48
Windows reporting time period exspired
Here are the rules
UDP * * * 123 (NTP) * NTP Rule
LAN net * * * * Default LAN -> any
Update
Removed the first rule and it looks to have returned again. I think I may have found something not 100% sure but it does fail on the first appemt but does complete on the second third and forth attempt.