D&C 138

In vision. President Joseph F. Smith saw that -

"The dead who repent will be redeemed, through obedience to the ordinances of the house of God,
59 And after they have paid the penalty of their transgressions, and are washed clean, shall receive a reward according to their works, for they are heirs of salvation."  (Doctrine and Covenants 138:58–59)

Which suggest to me that there will be those that will have to pay the penalties of the transgression before they receive an inheritance.