According to the Wrestling Observer Newsletter, the current plan is for TNA to run the first episode of Impact Wrestling on Destination America as a live broadcast, or on a one or two hour tape delay.
The plan depends on Destination America confirming the 9 pm time slot, that Impact Wrestling recently moved to on Spike, which is expected. As noted, TNA will be taping shows at the Manhattan Center in New York City on January 7th-9th, the first broadcasts to air on Destination America.
TNA was looking at a few locations for a December 15th taping, but couldn’t finalize any dates until the Destination America deal was completed, and timing became an issue.