Please note, the following are my views on the topic and not presented as facts.
I believe what comes afterwards is really a part of Hell. Whatever human behaviors, attachments, addictions, etc that one has not overcome while alive will stay with them, and having no physical body to fulfill those desires, the spirits of these individuals will "time-share" with the living in order to do so, perpetuating the cycle of humanness. Once the current civilizations program reaches it's end, the planet along with all life, including the spirit world is to be "recycled" or "refurbished" to serve as a new garden for the next human civilization.
Re-incarnation in my view and the view of my Older Members, is for those who have been given a Next Level "deposit" or gift of recognition, and demonstrate the potential for further learning and the desire to seperate from this world. Eventually one can "graduate" from the human kingdom with the help of a Next Level representative and leave the Earths confines to become a member of the real, physical, non-human, non-mammalian, non-reproductive, extra-terrestrial kingdom of heaven, beyond space and time.
I apologize if this sounds like Star Trek or science fiction, but it's what I believe.