This is pretty important to me. It wouldn't be fair if all the people who have maxed out Grimoire and have grinded for over 800 hours killing enemies and grinding have nothing to show for it when The Taken King comes out. We should be rewarded for what we've done and all the experience that we've invisibly earned towards our next levels should be granted to us when the Taken King drops. That would allow the people who have played more to start off at higher levels, giving us an edge and the ability to jump straight into the harder difficulties as many of us would like to.
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When you start TTK, you will be the level of your light level armor. ie. When I start TTK with my 34 warlock, he will be level 34