Remaps currently allow you to allocate only your 39 base points - nothing from learning skills or implants. Each attribute has a minimum value of 5 and a maximum value of 15. The common specialised attribute spread is 15/9/5/5/5.

We are now getting a boost to our base attribute of 12 points each attribute. I haven't seen any details but I expect the only change to remapping will be that the minimum value will become 17 (originally 5 plus 12 new) and the maximum 27 maintaining the same spread as before so the new specialised spread will become 27/21/17/17/17.

If you read the dev blog about removing learning skills it says 'All new and existing characters will have an extra 12 base points (ie, non-remappable) in each attribute."

How remapping works is you have 14 points that you can move around, nothing changes this amount. You can move up to 10 of the 14 into one attribute. This will be the same after the December 14th patch.

When I remap I make a year plan on evemon first since you only get one remap per year.

Also in case you don't know why remapping helps, It helps because every skill has a primary and secondary attribute and the more points you have in those attributes the quicker you learn the skill.

Links to things I mentioned

Dev Blog post : http://www.eveonline.com/devblog.asp?a=blog&bid=824

Evemon : http://evemon.battleclinic.com/

I agree with what Ecaf Ersa has put. To answer the questions he missed:

Remaps only allowed you to change your base attibutes and did not allow you to alter the attribute additions from your Learn skills.