For those of you curious about immersive audio but not wanting to bust the budget this is a GREAT starter thread.
IF you already have a "surround sound" setup of 7.1 you will need to get another pair of matching surrounds (if 5.1 get 4 matching surrounds)
Using an Auro 3D layout take your surround back channels and move them to the surround height position above your L-R front channels.
Take you new matching surround speakers and move them to the rear height positions (above your surround L-R channels).
Get one of the immersive receivers from Denon or Marantz that include auro 3d and you are all set.
Here is a video on speaker setup:
https://www.youtube.com/watch?v=WTjdPWh4qHI