Perhaps dependent on if it shields any damage for the person who lands the kill?
Yes I believe it does, pretty sure I saw a Roku lux game recording where he specifically commented on getting an assist for shielding an ally who dived the enemy base and got a kill.
Any buff you grant to the person killing it gives an assist.
I've healed Lux's using their laser just for the assist as nidalee, for instance.
Frank the Golem
Yes, it does, even if the recipient didn't "take" any damage.
You assisted in damage mitigation...therefore you receive an assist.
Pretty sure most every buff grants an assist.
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