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The Diablo III website has been updated with a new blog post that lays out in great detail how the Paragon system will change when the Reaper of Souls expansion goes live next month. Alterations in the Paragon system will be available to all players whether or not the expansion is purchased.
The new Paragon system is account-wide; all heroes will benefit from the gained bonuses, including your newly created characters!
Your account's Paragon Point pool is not shared between your heroes. Instead, heroes on your account will each get their own set of Paragon Points to spend independently (e.g. you can spend your Paragon Points differently for each hero). To provide an example, if your account's Normal Shared Paragon level is 100, all Normal heroes on your account will each get 100 Paragon Points to distribute as you see fit.
All heroes will be able to contribute to Shared Paragon levels equally. There are no bonuses or burdens for Paragon leveling multiple heroes of the same class.
Be sure to experiment! You can reset your Paragon Points at any time without having to pay a single gold coin. Respecs occur on the hero level, not the account level, so respeccing on one hero will not reset your Paragon Points on other heroes.
Read the full post on the Diablo III.
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