The Resurrection and Eternal State

a) We believe that those who are born twice ("born again") die once, but those who are born once (unregenerated) die twice (partake in the "second death"). 
Therefore, we believe there shall be a bodily resurrection of all men - the saved to eternal life and the unsaved to judgment and everlasting punishment (Daniel 12:2; Matthew 25:46; John 5:28,29

b) We believe that the dead in Christ are absent from the body and present with the Lord, awaiting the First Resurrection after which they, in their glorified bodies, will bypass the Great White Throne judgment and reign in bliss forever with the Lord (Luke 23:43; II Corinthians 5:6-8; Philippians 1:23; 3:21; I Thessalonians 4:16-17; Revelation 20:4-6; 22:3-5

c) We believe the souls of unbelievers remain, after physical death, separated from God in conscious punishment and torment until the Second Resurrection, after which they will be judged before the Great White Throne and be sentenced to the eternal "second death" in the Lake of Fire (Matthew 25:41-46; Mark 9:43-48; Luke 16:19-26; II Thessalonians 1:7-9; Jude 6,7).