I do not believe in reincarnation. I believe that your chance at life begins in the womb, if you're aborted you don't get to be born and that's it. I think if our spirit were seperate from the sum of the life we live then our personalities are predetermined and I have many reasons to believe a person's personality is developed throughout the course of their lives. That some personality traits are inherited but not ingrained as a result of reincarnation.
As far as my religious belief (emphasis on belief) is concerned, children are the most innocent of human life and the unborn children do go to Heaven, regardless of who their parents are or whether their parents go to Heaven as well.
But I believe what happens to a fetus once its aborted is the concern of the person(s) who chose to abort that fetus and God. Everyone was given the freewill to do as they please.