I read the forum post "Things wrong with the Soul Society" and it got me thinking:

The Soul Society seems like a horrible place to go to after living on Earth. Unless you and your loved ones all die at the same time, you will never see them again. Just remember Yuuichi, the soul of the young boy in the body of a parakeet. Rukia pointed out some of the benefits of the Soul Society. Not going hungry may be the only positive aspect of the SS to a person with little or no spiritual power. The truth is, little Yuuichi will never see his mother again because the SS system doesn't provide that service.

Also, the civilian souls all live in poverty; wearing rags, stealing from markets, etc meanwhile the Soul Reapers have many of the luxuries available to people in the world of the living. I'm pretty sure that in the manga, it is stated that Soul Reapers get a salary, I remember reading it in Renji's bio. So I do believe that there may be some conspiracy.

We never see or hear anything about souls returning to the world of the living. Are they reincarnated after they die in the SS?