A construction loan was made in 2013 prior to the new rules. Construction of home completed in June 2014 and an Appraisal of Completion was obtained. So my question is do we give a copy of the Appraisal of Completion to the borrower?

I don't believe it's required because of the date of the application. Did you disclose back when you were handling the application that you would provide copies? Or did you then avoid the disclosure by adopting a policy of providing a copy for all loans? If yes to either, spend a buck, make the copy and send it.

I'd do it anyhow. It won't reveal any state secrets, will it?