Reincarnation

Taken from http://www.sg-city.com/ibf/index.php?showtopic=4154

All heroes cease gaining stat points once they have achieved level 50 in each division. Reincarnation is the only way to progress your hero beyond this point, but it does come at a cost. Participating in the reincarnation event will cause your hero to lose all units, all division levels will be reset to 1, and honor will be reset to 0.

Sign-ups for reincarnation come every 3 months. Reincarnation is only available for those who pay for the game.

For every reincarnation, you get 2 extra stat points as well as 2 extra unit slots. You can also get more stat points for any extra "bank points" that you have. "Bank points" are levels above level 50.

Here's a chart for point gains: