Regarding the item familiar:
Whenever a character with an item familiar gains skill points, he may choose to put some or all of those skill points into his item familiar. He assigns the skill points normally, but notes that they now reside in the item familiar. For every 3 ranks he assigns to the item familiar, he gains a +1 bonus that he can apply to any single skill. This bonus can be applied to a skill in which he already has maximum ranks. He can apply multiple bonuses to the same skill, but he may not have more points of bonus in a skill than he has ranks.
Truespeak :: Int :: +110 total bonus | +9 AbMod | +23 Ranks | +78 Misc
3 ranks in the familiar = +1 skill bonus, and you can have a maximum of [# of Ranks in skill] bonus points in a given skill. In this case, the familiar would be able to give you at most +23. Add Skill Focus for +3, Guildmaster for +2, Favored in Guild for +2... and that's all I can find, for a total of +30 on the Misc modifier. How'd you make it from there to +78? o.0
Just an impression from the math involved, but what it looks like is [(23 * 3) +3+2+2] = 76, so I probably missed a +2 modifier somewhere and you misread how the skill point investment works. That, or you dug up some obscure items and haven't put them on your sheet yet. Or I could be completely off-base here.
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Re: Gate:
There are a couple ways to make it fit for play, other than just not using it, given that it's one of the only decent parts of a class which is thoroughly mediocre
after getting things to counter the scaling that breaks it. Probably one of the simplest which is also thematically interesting (as opposed to banning the spell or drawing up a list of banned summons) is to remove the mind-control aspect of it.
That, or to explicitly play by what the rules suggest, and don't allow the caller to include some sort of clause preventing the creature from coming back and getting revenge.
It's a spell which feels suitable impressive for this level of play, and all that it takes is remembering that when you're yanking incredibly powerful creatures out of their homes and forcing them to perform (often rather menial) services for you, you're also making incredibly powerful enemies. Who's to say that that Solar you've been using as a Wish-dispenser isn't going to come back and wish away whatever you got (which, I think, would be a completely acceptable interpretation of the rules -- anything positive which can be wished for can also have the opposite wished for)? Clearly you've got the potential to be quite Evil, given that you used another sentient being as a tool to further your goals. That that Balor you called up to fight your enemies isn't going to be sore over being used and won't hunt you down?
So yeah. Two solutions:
1. Remove the automatic mind control and force players to either persuade or manually gain control over what they've gated in (either way is much more interesting and decidedly more dangerous).
2. Make beings that have been gated in not be terminally retarded tools that cease to exist once they're released.
Either way preserves the awesome feeling of gating in something big, while also introducing an element of risk which could potentially really screw the players over, as well as fitting more firmly with general perceptions and presentations of how this sort of summoning tends to work.