If I think I'm going to get banned and trade my items to a smurf will the items be fine ???
Just make sure you've had your alt account long enough to trade, otherwise you might lose your items because you can't trade if you've been overwatched and/or VAC banned.
Yes, do it ASAP though or else if your account get's VACed/Overwatched, then you won't be able to do anything with your items.