Where would you put your RPG attributes if you were making a PVP multiplayer game and why? The PlayerState or PlayerController?

It obviously can't go in the Pawn since a player's attributes would be reset every time the player dies. So if you were making a PVP multiplayer game (i.e. you don't want players to be able to cheat) where would you put it, the playerstate or the playercontroller? And why?