It's not 100% transfer. Phinny kill for example...one epic mage pet, one lvl 49 mage pet, one shaman pet. If Phinny kills the epic pet the second highest hate would only be about half of the epic. Yet, epic mage will not get summoned unless the other two pets die as well.
Another example, if you do 90% of the damage and kill your pet and someone does 10% they will get the xp. They just have to overcome a bit of aggro you built in. It's not 90% though.
So rule of thumb but not a legitimate 100% transfer.
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