Advice on lawn edging.

I'm starting a new lawn from scratch and seeding it. I just don't know how it should be finished around the perimeter. Should I level the soil just below the path? Dead leaves with the path? Higher than the path?

 

If the lawn is laid level with the path the mower won't catch and damage the blades on the edges.

 

A lawn will drop over time so make sure the top soil is level with the path before laying the turf/seeding. This will ensure after settling the lawn is level with the path.