Executioner is the last ability in the OFFENSE mastery tree. It states:
Increases damage dealt by 6% to targets below 40% Health.
Does this refer to attack damage only, spell damage only, or both?
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Yes Executioner works with spells and more:
The additional 6% to targets below 40% is confirmed to proc on summoner spells, abilities and physical attacks. Does not work with Smite.