I am working on 709, I have 2 questions, do I have to attach all appraisal and valuation reports to the return? or just write the name of appraisal firm ?.

Second question, If the appraisal was done early ( Jan) 2021 but the asset transfer late (oct to Dec) 2021, would this create a problem or it doesn't matter as the taxpayer could have gifted it at any time in 2021?