"At this point we have revealed that the save game import system will carryover all your decisions and plot decisions from ME1 into ME2. Did you save the Council? Who survived Virmire? And how did you handle your most ardent fan? We don’t want to list everything out and spoil the surprises we have in store for you, but rest assured you will be pleased when you see just how much carries over into Mass Effect 2. Up until now we have only discussed the plot impacts of this feature, however, there are also certain gameplay perks as well. If you finished ME1 as a high level character you will receive greater bonuses than those who finished at lower levels. 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. That being said these bonuses will not put new playthrough characters at a severe disadvantage. For example, some of these bonuses include a monetary boost at the start of the game, or additional research resources for use at the Normandy’s Tech Lab. Another perk is if you finished the game as a Paragon or Renegade, part of your alignment will carry over making it easier to access certain dialogue options."