"As for those who refuse to accept Christ" what this REALLY means is for those who refuse to accept the mormon version of salvation by accepting the posthumous baptism, endowments, sealing and confirmation into the LDS church AFTER DEATH, they will also go to a lower heaven where they will not associate with Christ.
To mormons the ONLY ones allowed into the Celestial (higher)kingdom are....are you ready for this?....mormons(either inducted into mormonism alive or dead), who have proved their "worthiness" by obeying all the rules laid out by their religion. After all, they alone have the "restored" church.
Oh, yes, I know from prior Mormon apologists that the celestial kingdom is reserved not only for only Mormons but tithing, temple recommend etc. Mormons. What I didn’t know was that the “heaven” below that, the telestial kingdom, is cut off from contact with Christ . . . which is hell. It’s really disturbing especially when an apologist spins that as somehow being kind and good to cut someone off from God forever.