In my experience, children want to know very specific things about death, and I think we can answer them more truthfully and let them make up their own minds about the other things as they grow older. They usually want to know two things: why we die and what death will feel like for a person, which are totally reasonable questions.
The why can be answered by explaining that all things break, and when living beings break, they are no longer alive.
When my nephew recently asked what it's like being dead, I said to him for the people who died it's exactly like the time before they were born. That seemed to satisfy his concerns, and I hope this way of thinking will spare him the literal nightmares I had about death when I was 4, where people had told me I would spend eternity somewhere without a body.