Once every year at their Memorial Celebration, Jehovah's Witnesses are reminded that they must fully cooperate with the Watchtower (WT) in order to receive eternal life through Jesus.
Not true? Yes it is true. Millions of JW's cannot partake of the bread and wine that represents Christ because according to the Watchtower only 'the 144,000' or God's 'faithful and discreet slave class' has a spiritual relationship with Jesus.
Even though the 144,000 can partake of the bread and wine because they are in relationship with Jesus, all Jehovah's Witnesses, - even those of the 144,000 who are 'anointed' by Jesus must obey the Governing Body of Jehovah's Witnesses! 
The 2012 Yearbook of Jehovah's Witnesses says that 19,374,737 people attended the 2011 Memorial Celebration and only 11,824 participated by eating the symbolic bread and wine. These 11,824 individuals believe they are part of the '144,000' chosen ones who will go to heaven and rule with Christ. They are called the anointed 'remnant' because it is believed that the other 132,176 members of the 144000 have passed away in death.
1. The Watchtower says, 'Today, the Governing Body represents the faithful and discreet slave class.' Watchtower June 15, 2009. Article: 'The Faithful Steward and Its Governing Body'.
(Note: The 'faithful and discreet slave class' is just another way of referring to the 144,000)
2. The Watchtower says, 'a limited number of anointed men have the responsibility of representing the slave class. They make up the Governing Body of Jehovah’s Witnesses. .. Whether we are “domestics,” who are part of the anointed remnant, or we are members of the great crowd, let it be our determination to cooperate fully with the faithful steward and its Governing Body.' Watchtower June 15, 2009, Article: 'The Faithful Steward and Its Governing Body.'
3. Failure to 'cooperate fully' can result in disfellowshipping, disassociation, and shunning.
4. Even though millions of JW's don't believe they'll go to heaven, they believe that if they do everything God requires as explained by the Watchtower and if they obey God's slave (the WT), then they have a really good chance of living forever on a paradise earth - if they've done enough for Jehovah and if they survive armageddon. This promise is the unattainable carrot that's ever so close, but always a few inches out of reach.
5. For JW's, eternal life is never guaranteed and it's always illusive. If the Watchtower taught the truth about Christ and God's grace, there would be no need for JW's to obey and fear mere mortal men who claim to be God's mouthpiece.
6. Jesus said, 'I am the gate; whoever enters through me will be saved.' That is the good news and something to celebrate. The good news of Jesus is 'Whoever believes in the Son has eternal life, but whoever rejects the Son will not see life, for God's wrath remains on him." John 3:36.
In contrast to what the Bible says, the good news of the Watchtower is that they are the gate keepers. Only they (the 144,000 / 'faithful slave' as represented by the Governing Body of JW's) have a relationship with Jesus. Everyone must affiliate and fully cooperate with 8-12 men in NYC in order to be saved by God. Amazingly, millions of Jehovah's Witnesses believe this and are willing to die to prove their loyalty to these demigods i.e leaders of the Watchtower. See refusal of Blood Transfusions
By not participating in the memorial celebration like Jesus instructed his followers to do, JW's have for all practical purposes rejected Jesus. John 3:36; Instead they put their faith in a human publishing company that masquerades as 'God's organization'. Because of their loyalty to the Watchtower instead of directly to God, eternal life through Jesus is questionable at best.
7. The Memorial 'Celebration' is in fact a celebration. The leaders of the Watchtower have been celebrating power and financial prosperity for over a hundred years. (Consider the value of their real estate and investments.) At the same time, trusting, sincere, and God fearing JW's don't believe they're worthy of eating the symbolic bread and wine that represents eternal life through Christ.
Instead of being in relationship only with Jesus, JW's choose to obey and fully cooperate with Watchtower leaders in hopes that Jehovah will some day grant them eternal life.