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With the Nature spirit, your familar can be an animal companion as per Druid class. So the question I have is, does the shaman get the +4 to handle animal with regards to the AC as Druid and Ranger?
Yes. The +4 comes from the Link ability from the animal companion table.
But at that point, the spirit animal companion is a magical beast with at least 13 Int, and you will never need to roll Handle Animal.