Not yet observed in the beta: the Forever client retains this item's record without its stats. Those are sent by the server in-game.Until someone records it, the Classic tooltip is shown below. Forever has reviewed every dungeon's loot, so changes are expected.
In Classic Era, dropped by Nerub'enkan, Stratholme Service Gate(11%).
Classic 1.15.9.69722
Acid-etched Pauldrons
Binds when picked up
ShoulderPlate
434 Armor
+20 Nature Resistance
Requires Level 56
Sell Price: 1g 28s 10c
Forever Beta 1.60.1.70009
This item does not exist in the Forever client.