More Details on Mass Effect 2 Save Importing
Your ME1 save will give you extra bonuses depending on your character's level at the end of the game.
By Kris Pigna, 12/29/2009

Every Mass Effect fan knows by now that Mass Effect 2 will allow you to import your Mass Effect 1 save to carry over big decisions you made into the sequel, but in what other ways will it affect your play through? BioWare has shared new details on that on their official forum, revealing that players will get extra character bonuses depending on how high their level was when they completed Mass Effect 1.

"If you finished ME1 as a high level character you will receive greater bonuses than those who finished at lower levels," explained community coordinator Chris Priestly. "Ex, if you finished ME1 as a level 35 character, you will receive a bonus, but if you finished ME1 as a level 50 character, your bonus will be larger."

Exactly what this "bonus" will be wasn't fully specified, although Priestly mentioned it could include "a monetary boost at the start of the game, or additional research resources for use at the Normandy's Tech Lab." But Priestly also made clear the bonuses won't be so great as to put new players without a save import at a disadvantage.

And another nice touch: If you completed Mass Effect with either the Paragon or Renegade title, a portion of the alignment will carry over into Mass Effect 2, "making it easier to access certain dialogue options."

Lastly, Priestly also confirmed Mass Effect 2 will have a New Game + mode as well, and you can replay the same character data you imported from Mass Effect 1 and played through Mass Effect 2 with the first time.