Example A: You are killed and your body
is not distroyed or take to be made into a puppet by those that can do that kinda stuff. Then you can simply return to your body after training in the afterlife.
Example B: You are killed and your body
is distroyed or taken and made into a puppet by those that can do that kinda stuff. You can go to a different clan or body in the same clan. Your jutsu are sealed in the back of your mind until you see something that reminds you of your past life and then you have to preform the techniques one time to get them back active. That is all after your time in the afterlife.
Quick Link to thread for example B.In both cases the person does not lose chakra points or anything like that because of death. The just spend one day in the afterlife.
That is pertty much it boiled down. There is more but you will have to ask once you are placed in death becuase it maybe one of those special situtiations.