Empty Associations when eager loading using offset

gistfile1.rb

class Reviewer < ActiveRecord::Base
  has_many :accounts
end

class Account < ActiveRecord::Base
  belongs_to :reviewer
end

> Reviewer.where(:lastname => 'bloe', :firstname => 'joe').all(:offset => 0, :include => :accounts).first.accounts.present?

=> false # not true

Reviewer.where(:lastname => 'bloe', :firstname => 'joe').all(:include => :accounts).first.accounts.present?

=> true # it made N+1 query!