A Hindu friend who has lost a loved one, feels that there seems to be more 'comfort' in believing that our loved ones are in Heaven in the company of angels...rather than to believe that they have re-incarnated...She has a point...
I came accross this article in the newspaper...I think that the writer is the same through who I had a 'regression' (Read about it in my blog of Jan 23rd)
Have reproduced an excerpt here:

Excerpt from FREE YOURSELF by Michael Newton
...The soul has such majesty that it is beyond description. I tend to think of souls as intelligent light forms of energy. Right after death, souls suddenly feel different because they are no longer encumbered by a temporary host body with a brain and a central nervous system. Some take longer to adjust than others.
The energy of the soul is able to divide into identical parts, similar to a hologram. It may live parallel lives in other bodies although this is much less common than we read about. However because of the dual capability of all souls, part of our light energy always remains behind in the spirit world. Thus it is possible to see your mother upon returning from a life even though she may have died thirty Earth years before and reincarnated again...
 
Also click:
http://dalsabzi.com/enlight_info/walking_in_the_garden_of_souls.htm