Talk:Kayle/@comment-58.111.196.108-20130212114717/@comment-2124153-20130212135250

Itemizing for MR is hard in S3, and you're risking getting bursted into liquid poo with your bases. Even though 24 MR doesn't seems like a lot, this is an easy 500 eHP versus magic damage at level 18 (AKA one good spell), and it protects you from Sorc or Guise's MPen. I'd do this if I was guaranteed to have a Runic Bulwark on my team, and if I was planning on having a Warmog's inserted somewhere. Too risky otherwise.

You may also want to consider flat instead of scaling CDR. Since the break-even point is level 13, you may just want to opt to 5.85% that you can use in lane and midgame, instead of 8.1% that doesn't show up until endgame. If you combine flats with Nashor's and 4% from masteries, this is only 1.2s of downtime on E, which IMO is enough to go to war with. One blue elixir lategame gives you near-perfect 40% CDR with this setup, as well, for when you absolutely need the 100% uptime.