Praying for the dead implies a state or condition in which they can be helped by your prayers, obviously.Just as Mt 12:32 ("... whoever speaks against the Holy Spirit will not be forgiven, either in this age or in the age to come") implies the possibility of forgivenes in the age to come.
Heb 3:15
As it is said, Today, if you hear his voice, do not harden your hearts as in the rebellion.
2 Corinthians 6:2 ESV
For he says, In a favorable time I listened to you, and in a day of salvation I have helped you. Behold, now is the favorable time; behold, now is the day of salvation.
One has until the first physical death to decide who one will follow. Then, time’s up.
Of course it does...Live people in that age, not dead people from this age...
Mat 12:32 And whosoever speaketh a word against the Son of man, it shall be forgiven him: but whosoever speaketh against the Holy Ghost, it shall not be forgiven him, neither in this world, neither in the world to come.