Rabbi Beyer says,  Heaven is a delight.  Jewish thought concerning heaven, known as "Olam Haba" in Hebrew (the world to come), is abundant.  Our Sages say, "This world is like a lobby before Olam Haba.  Prepare yourself in the lobby so you may enter the banquet hall."  To help us understand its delight, they compared it to the pleasure of the Sabbath, the joy of sex or warmth of a sunny day.  

To some Olam Haba is more of a "paradigm" which occurs along with resurrection or reincarnation.  For those who completely maintain a constant G-d connection, heaven does exist here on earth.  Thus, everyone has access to it.  Ultimately, as the Sages said, the living can no more understand the nature of heaven than those who are blind from birth can perceive color.  Apparently, it's awesome.  

Faith Forum appears each Sunday in the Local Life Section of the Reno Gazette Journal. Faith Forum clergy answer a question posed each week and responses in the paper are limited to 150 words. Rabbi Beyer is featured as the "Jewish" response. In February 2014 it was 3 YEARS for Faith Forum column in the RGJ.  This interfaith group is now working towards a book which would be an edited collection of these columns. See www.nevadafaithforum.org