User blog comment:Persephone04/Sejuani, The Winter's Claw (Remade Champion Concept)/@comment-5764133-20121123164928/@comment-4664737-20121124045353

Okay. I think I see what you mean. It says per ability level not per level. I means it gives additional MR and AR from E's current level, meaning by ability level 5, it gives you 40 additional MR and AR.