The WTS talks about an "age of accountability" but never sets an age to it. Up until that age, children are "protected" by the actions of their parents. So if the parent is a good JW, the minor child will survive into the "new system." So the WTS plays on their fears that their child might be old enough to be "accountable" unbaptized and thus doomed to die at Armageddon.
*** w56 5/15 p. 309 Youth in the New World Society ***
If a child has sufficient knowledge of Almighty God, Jehovah, and his righteous purposes and adheres faithfully to the upright principles set down in his Word, if the child has reached the age of accountability and desires to make a dedication to Jehovah, it is in order for him to do so and it is then proper to take the step of baptism by water.
*** w56 5/15 p. 309 Youth in the New World Society ***
Some may ask, then, Would it be proper for me in my early teens to make such a dedication vow and symbolize this by water immersion? Since many children are baptized each year at circuit assemblies and other conventions of Jehovah’s people, can it be said that this is the proper course for these young ministers to take? Of course, if they do not know in their own mind what they are doing, then they are not ready to take this vital and important step. The definite age as to when baptism or dedication is appropriate cannot be designated. If a child has sufficient knowledge of Almighty God, Jehovah, and his righteous purposes and adheres faithfully to the upright principles set down in his Word, if the child has reached the age of accountability and desires to make a dedication to Jehovah, it is in order for him to do so and it is then proper to take the step of baptism by water. Taking this essential and direct step toward life, the young minister will not be found in the position of the unrighteous. Dedication is an essential step and necessary to gain the approval of Jehovah God.
*** w55 7/1 pp. 411-412 Christian Baptism for the New World Society ***
Who are eligible for baptism? Those who at the time of coming to be immersed can stand and say, aloud before the witnesses present, "Yes" to each of the following questions. (1) Have you recognized yourself before Jehovah God as a sinner who needs salvation, and have you acknowledged to him that this salvation proceeds from him the Father through his Son Christ Jesus? (2) On the basis of this faith in God and in his provision for salvation have you dedicated yourself unreservedly to God to do his will henceforth as he reveals it to you through Christ Jesus and through the Bible under the enlightenment of the holy spirit?
19 Can children answer Yes to these questions? Some of them can, if they have understanding; some cannot, because they do not understand. It is up to the parent to guide the child in pure worship, and then the individual child must, upon reaching an age of accountability, decide whether to make a dedication or not, and, if a dedication is made, the child should be baptized in symbol of it. But the child should not be baptized if there is no dedication by him.
*** w52 6/1 pp. 343-344 Fixing Destinies in This Judgment Period ***
Parents are commanded to instruct their children in God’s ways, and if in these last days parents fail to heed the divine instructions they may bring destruction not only upon themselves but upon their small children at Armageddon. And if these small children become grown and responsible on their own before Armageddon strikes, the parental training may determine whether they choose the course of life or death. (Prov. 22:6) There comes a time when the maturing children shoulder the responsibility for themselves, having reached an age of accountability and responsibly choosing the course they will follow. They then come out from under family responsibility or merit and under the principle of personal responsibility: "The person who sins shall die. A son is not to suffer for his father’s iniquity, nor a father for his son’s iniquity; the good man shall be credited with his own goodness, and the wicked man with his own wickedness."—Ezek. 18:20, Mo.
*** w52 11/15 p. 680 Marking Those Who Sigh and Cry ***
But why are little children also to suffer the wrath of Jehovah’s executioners? Because the Bible shows that children who have not reached the age of accountability share the destiny of their parents. God did not spare babes or little children at the time of the flood; they perished with their parents. The same was true regarding Sodom and Gomorrah and the desolation of the Jewish nation A.D. 70. However, the converse is also true. The Bible assures us that the faithful course of the parents assures the protection of children under the age of accountability.
*** w50 11/15 p. 463 Questions from Readers ***
• Will children who have not reached the age of accountability and who die at Armageddon have a resurrection?—Ohio reader.
We cannot be dogmatic about this matter, as God is the judge. However, if Jehovah God expresses an adverse judgment against certain individuals, and does this through his King Christ Jesus at Armageddon, there must be some sort of finality to God’s decision. If so, those destroyed by the judgment of God in the battle of Armageddon are really destroyed. Ezekiel chapter 9 appears to refer to Armageddon, and verse 6 states, "Slay utterly old and young, both maids, and little children, and women: but come not near any man upon whom is the mark." Those unmarked by a favorable reception of God’s warning receive no mercy from him. This is no injustice on God’s part. If it were a case of absolute justice he would spare no one, as everyone, young or old, is an imperfect sinner. It is only through the exercise of his love and mercy that anyone is preserved through Armageddon or is resurrected.
Children are affected by the course of their parents, and parents are warned that their iniquity is visited on their offspring unto the third and fourth generation. (Ex. 20:5, 6) Parents are commanded to instruct their children in God’s way, and if in these last days parents refuse to heed the divine instruction and warning they bring destruction upon themselves and their small children at Armageddon. (Deut. 6:6, 7; Eph. 6:4) According to justice God can leave such children dead, for, as Ezekiel showed, all die in their iniquity. (Ezek. 3:17-19; 33:1-6) Parents should remember that their wrong course unfavorably affects their children and may bring their offspring to destruction at Armageddon, just as a right course on the part of parents may put their small children in the way of preservation during Armageddon and opportunity for eternal life in the new world to follow.