The (Former) Bank of New York & Trust Company Building, with its impressive rusticated limestone base and distinctive tower crowned by a wing-spread eagle, is a notable presence in the streetscape of the Financial District and a striking and highly recognizable element of the skyline of Lower Manhattan. It is an elegant thirty-two-story structure featuring a series of graceful setbacks. Its large-scale, boldly-massed neo-Georgian details, including the pedimented entrances, double height arches, and Federal-style cupola, reinforce its picturesque qualities.