The Near Death Experience (NDE) is often touted as being “proof” of the existence of an afterlife. A patient’s brain activity (EEG} flat-lines, indicating the brain stopped functioning. The only way to get information on what happens during this time is when brain function is restored, the  patient  then can report on what happens.
We know that when people are dreaming or hallucination the EEG shows activity in certain parts of the brain so we can rule out that during the flat line period there are any. The observable fact is, no activity, no dreams, no hallucinations. How do we explain the NDE in that case:
1-your awareness, which, as neuro research has established has left and is transferred to a spiritual dimension where it is restored without the necessity of brain chemicals and electronic action. Whatever you experience in this time, upon the restoration of the brain function, is then transferred back from the spiritual world, and imprinted in your memory cells, so you can relate what you saw and heard in the spiritual world, or
2- No awareness, no dreams, just nothing is transmitted to your memories, just a blank period, upon restoration you get access to your memory again but it is confused and pieces together old memories, creating new ones by confabulation, dreams and hallucination, to make sense.
Taking into account that the existence of a spiritual plane  is a speculation, while the forming of memories by confabulation, filling in the blank in old memories, false memories, dreams and hallucinations are clinically tested, which explanation does have more credibility.
If number 1 was correct the anecdotal testimonies should give a similar picture of “heaven” but these testimonies vary greatly, depending on the culture or religion you were brought up in. Some report seeing Allah, Jesus, Buddha, Catholics see Mary, Protestants don’t. Many see their forefathers or other relatives. Number 2 NDEs are experienced by many people, including Atheists and they do all resemble the mixed up memory pieces of their previous lives.
“Confabulation is a memory disturbance, the production of fabricated, distorted or misinterpreted memories about oneself or the world, without the conscious intention to deceive. Individuals who confabulate present incorrect memories ranging from subtle alterations to bizarre fabrications and are generally very confident about their recollections” (Wikipedia, Ralph Underwager, Elizabeth Loftus, Richard Ofshe).
False memory syndrome (FMS) describes a condition in which a person’s identity and relationships are affected by memories that are factually incorrect but that they strongly believe ( Peter J. Freyd, False Memory Syndrome foundation –FMSF)
Now it is up to you to decide. Which explanation sounds more plausible?
For more info on NDEs goto www.origin-of-religion.com

What defines us as independent, intelligent beings, in the possession of awareness, consciousness, and memory. We are aware of our environment through our major senses, hearing, feeling, seeing, tasting and smelling. We are consciously aware
of the fact that we exist and our memory defines who were in the past and is the cause of recognizing who we are in the present.
Current neuro-research, although not understanding all of the details of these brain functions yet, has established, by studying the effect of brain failures, mental defects and injuries, that our awareness are indeed the result of the electrical/chemical reactions in the brain. Neurotransmitters such as Dopamine, Amphetamine, Histamine to name a few, all have a role to play in the biological structure of the brain.
Awareness and consciousness are observable in animals as well, but humans have a much greater capacity for memory storage, which not only sets us apart but also defines us who we are as individuals. In brain damaged people, who have lost their past memory, and suffer from total amnesia, do not remember who they are and therefor start the awareness of self on a totally new basis. The old self is dead. Other injuries have shown that the loss of other functions is purely caused by the failure of certain parts of the brain. Even memory is not always reliable. Fake memories, which can be caused by confabulation (http://skepdic.com/confab.html ) or even induced on purpose, (Roediger and Mc Dermot 1995 experiments) are caused by alterations in the of the brain structures that govern and retains memories.
Alzheimer’s disease is an observable condition showing that, because of malfunction of the brain, access to memories or memories itself can be impaired. Memory itself is not reliable. According to Hugo Munsterberg, forensic psychologist and confirmed by many other psychologists, eyewitness accounts have had the results of many innocent persons being convicted of crimes an spent many years in jail or where executed.
What are the conclusions to be drawn. Based on scientific knowledge, obtained by observation and many, many research experiments, is that our awareness, consciousness and memories are strictly electrical/ chemical brain functions which fail, when the brain fails. It is this new knowledge, which establishes as a FACT that when the brain dies, the sense of who we are, dies with it. Better face it.  Speculation about transforming the chemical/electrical information into another mystical form has NO basis in reality but is pure speculation and therefor has to be ignored. Wishful thinking is not reality. What it means is that the self, slowly formed when the brain formed in the fetus, will die when that brain dies. It doesn’t matter whether there is an afterlife, containing a God, Heaven or Hell, you will not be aware of it. So enjoy the only chance you have to enjoy your short journey in this marvelous universe and shed the fear of going to Hell or wait for your reward (72 virgins?) in Heaven. Be good, and do onto others what you want them to do for you.

Further references:http://www.extremetech.com/extreme/123485-mit-discovers-the-location-of-memories-individual-neurons
http://blogs.scientificamerican.com/illusion-chasers/the-neuroscience-of-lucid-dreams/
http://neurosciencenews.com/brain-signaling-network-4375/
http://askdavid.com/reviews/book/religion/13237

For the umpteenth time I received a comment like this: “Ben claims that the supernatural does not exist but he does not provide any evidence for his unfounded belief.” This shows you how, not only religious people but also other “believers” in astrology, reincarnation, Karma etc. turn reasoning upside down. I have a standard answer: I don’t “claim” or  “believe” in anything so I don’t have to provide any evidence. My position is clear. If someone claims that the supernatural exists in any form, show me with realistic, rational, logical evidence that it does and I will accept it. If someone claims that the moon is made of cheese, I don’t make a claim that it is not, but I will expect that the claimer proves it before I will agree. The claimant has the burden of proof. This applies to any claim, anytime, so stop distorting my position that I “claim” or “believe” that the supernatural does not exist. I do not make such claims, but if you make any claim, prove it or be quiet.