BANGOR – Maine Real Estate and Development Association will host a breakfast seminar titled “Overview of the 1031 Tax-Deferred Exchange Transaction” 7:30-9 a.m. Thursday, April 26, at the Four Points Sheraton Hotel, 308 Godfrey Blvd.

Participants will learn the basics of the provision in the IRS code to assist sellers of real estate.

The principal speakers are Thomas F. Jewell, a lawyer with Jewell and Boutin of Portland, and Lee Chick, a certified public accountant with Berry, Dunn, McNeil and Parker of Bangor.

To register, call 874-0801, or visit www.mereda.org. The cost is $20 for MEREDA members and $30 for nonmembers. After April 20, registration is $25 for members and $35 for nonmembers.