Here is mine:
Spell 1 or more rank(s) below character's rank: 100% resistance
Spell ranked same as character: 90% resistance
Spell 1 rank above character's rank: 75% resistance
Spell 2 ranks above character's rank: 50% resistance
Spell 3 ranks above character's rank: 40% resistance
Spell 4 ranks above character's rank: 30% resistance
Spell 5 ranks above character's rank: 15% resistance
Here is what Speed Demon Zack suggested.
2 or more below: 100%
1 below: 75%
Same rank: 50%
1 rank above: 25%
2 ranks above: 10%
3 or more: 0%
Give out your opinions everyone?