Not that I've seen so far.  But then I'm not familiar with the lore on the "fallen" that are in the game, and the option to play as them or against them has been turned off in Beta 1 for quite a while now.  So it might be there, but not so far.

(from the "gameplay" section of this site)

So I assume that in addition to the 4 elemental types of magic, there are also Life and Death magic (for Kingdoms and Empires, respectively).

We'll find out for sure when beta 2 hits, this thread is just assumptions. At least the question was answered: no one knows because that part of the game hasn't been made available yet.

Magic source and magic effect are not as clear cut as a mana for each type. Dark magic in this game will likely allow some form of necromancy but it will have to use the the four elements as well. Also at least one of the spell books will deal with the animation of corpses if not other forms of necromancy. Don't forget that these guys are pros. They wouldn't leave out such a huge part of magic.

That is as you say a bit overpowerd
but it would be nice to have a sorcer who rais a few skeletons out of the ground and kill

of course they are not surposed to be too good because els you can make a army of skeletons for a while and destroy everything

In a demo video released, I believe, on June 3, the narrator showed a Sovereign casting some sorta "life" spell so he could start his town into a thriving greenery and not some wasteland.  I assume by the merit of symmetry in fantasy that there will be some kind of death spell like that, performing the reverse.

Even if it is that limited (as in, if tile value is all we can do with life/death), it seems a likely route for both mods and possible expansions.

Life and Death aren't ignored as concepts, is what I'm seeing.  If even just this small role for now.

Stardock has already demonstrated that they are at least willing to consider alternative creatures:

Which I think (personally) is fantastic (that screenshot is pretty awesome).  I think the fallen is an excellent way of exploring "alternate" creatures.  These will probably be summonable, because can you imagine outfitting something like THAT?  I'm not sure that the unit designer could handle it.  Thus, I might hope for some summonable undead, but not a race/normal units

Here's what we know about the fallen:

Resoln - Wraiths.  Motivation for necromancy right there.  I don't think they have special spells per race, but if there's one that does necromancy, this is our best bet.

Creatures we know the fallen employ:

Edars

Trolls

Umberdroths

Daemons

Sions

Seemingly undead wolves

Bears

Now, of these, the wolves and bears seem ordinary, along with Trolls.  But it seems like Stardock is trying to move away from an "elves and dwarves" setting, so we may not see necromancy persay, but I do hope that we see some equivalent.

Maybe breeders of underdroths?  That would be cool.