1031 to build on land I already own

[Michelle Manning]

I am looking to sell 2 duplexes that are not cash flowing well. I own some land and already have plans to put a quad plex on it. Can I use my 1031 exchange to build the quad? Or split it and use some to build on another parcel of land that has room to add a SFM for rental? 
Non-real estate Accountant mentioned that I would need to go through an EAT, which sounds fairly complicated. Any advice or experience?

TIA