I recently came across this forum topic when asked this question myself. My initial thought was that it is acceptable for the purposes such as setting an example, practice, education, and to assist children with focusing on remembering Christ. In 3 Nephi 18:11 our Lord states "And this shall ye always do to those who repent and are baptized in my name;" Having somewhat of a legal background, that statement appears to clearly premise baptism as a prerequisite to the sacrament. HOWEVER, I then read the following from Elder Russell M. Nelson of the Quorum of the Twelve Apostles: "Little children, as sinless beneficiaries of the Lord’s Atonement, may partake of the sacrament as they prepare for covenants that they will make later in life." which for me clearly resolves the issue. Let them participate and give them confidence that they are choosing the right by doing so! "Worshiping at Sacrament Meeting" -Ensign, Aug. 2004 3 Nephi 18:1-11
