It's funky but basically you get +2 build points on any TR, its just that Heroic and Epic have a different maximum value you are allowed to achieve. (and of course there is a bonus 4pt jump if you are a 28pt build to start with)
First life 28 or 32 depending on various factors.
Second life is always 34 (epic or heroic)
Third life is always 36 (epic or heroic)
Fourth life+ can be 38 if and only if you did an epic TR.
At least that was my understanding of the Turbine proposal and I didn't want to change that part.