What upgrades transfer from Mass Effect 2?

Is there any benefit into maxing your Weapon, Biotic, or Tech upgrades in a Mass Effect 2 save before importing to Mass Effect 3?

Credits are at a premium in Mass Effect 2, and if there's no benefit to spending them, I'd rather spend them on Space Hamsters.

Solution 1:

There appears to be no benefit. While your character's level and skill selection transfers over, I don't seem to have retained any of my equipment or upgrades.

Normandy upgrades are retained, but those have other impacts across transferred saves as well (Suicide mission survival), so it's unlikely that you won't bring those over unless you actively avoided them.