The official one. May issue. Its like a question and answer thing. Here's what Bioware said:
"It's true that new players will have a different but equally cool experience with Mass Effect2 than those who finished the previous game, but we wouldnt need to kill Shepard just to make the story make sense. And if you finished the first Mass Effect, after all you've been through with Shepard, wouldn't it be unfair to kill your character between games without you at least being there when it happens? We would never do that to you. Would we?"
Its eluding that Shepard MAY die, but not in the beginning for sure. I think its gonna be like a level wipe to reset to lvl 1.