After the Empire State Building, the nearly completed Bank of America Tower is the second-highest skyscraper in New York. Located close to Times Square, the building is the outcome of many years of collaboration between two powerful instances with common interests. As early as the 1990s, the Bank of America had expressed the wish to create a new iconographic headquarters building in New York. Not only should it manifest its presence visually in Midtown Manhattan; the bank wished to secure the loyalty of members of the staff through the creation of first-class working conditions.