Yes this is accurate. We believe the gospel of Jesus Christ as he taught it has been unambiguously restored along with the authority from God to perform baptism

Yes this is accurate. We believe the gospel of Jesus Christ as he taught it has been unambiguously restored along with the authority from God to perform baptisms and other ordinances. People through out time often (but not always) didn't have access to baptism so we perform them in their place. It's up to them (the "dead") to decide if they want to accept it. But we also do genealogy to learn about our ancestors. It helps you see how connected everyone is.