A gift tax question re: Form 709

In 2008, I transferred title to one of my vacation homes to my son, as a gift. It has a basis of approx. $100,000 and a current value of approx. $450,000. I transferred the title of a second vacation home to my other son. ($24,000/$65,000). Do I list both houses on Part 1 of Schedule A in a single Form 709? If not, where/how do I report them to the government?

Basically, I'm thoroughly confused by Form 709 and I'm too cheap to pay an accountant to do it for me. ;-0

Thanks.

Crimsonkng,

Yes list both properties in Part 1 Schedule A of form 709.