Thanks so much for this question to us here at TruthBook.
The Urantia Book teaches that being born again is the experience of a full-fledged spiritual awakening to, and understanding of, the fact that one is a potentially-eternal spirit child of the infinite Spirit Creator. This realization is consecrated by a personal commitment to wholehearted trust in the absolute goodness of God as the personal Spirit Father of every individual, and demonstrated by a dedication to doing God's will in everyday life, through unselfish service to others, and by striving to become more and more Godlike.
Becoming born of the spirit means becoming increasingly attuned to the Father's personal Spirit-presence, nurturing a growing relationship with him, and allowing his unqualified love to increasingly actualize within one's personal life. Many readers of The Urantia Book report that studying the book has greatly facilitated their surrender into the profoundly beautiful and personal spiritual experience of becoming "born again, " born into the ever-expanding spiritual brotherhood of the perfect Father's cosmic spiritual family.
Just as with any group of truth-seekers, some enter fully into the experience, some do not—some are totally ready for this transformation of Spirit, while others' lives are on a different timeline in regards to this transformation. In any event, being born again is what is required of all of us, at some time on our spiritual path.
Thanks again for this great question. I hope that my reply has been helpful