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Nvm, found it. http://lotrtcgwiki.com/wiki/comprehensive_rules_4-0#losing_the_game."When a new character becomes your Ring-bearer, he is not wearing The One Ring, even if the old Ring-bearer was wearing it when he was killed."
I seem to recall a ruling about this, but I can't find it.As I recall, when Frodo is killed, the Ring is no longer being worn when it transfers to Sam, who in your scenario would take wounds, not burdens.