premise: New York Private Bank & Trust Corporation is a bank holding company headquartered in New York City, United States. Howard Milstein is the Chairman, President & Chief Executive Officer. As of early 2007, it had $17.3 billion in assets and was the 50th largest bank holding company in the United States. The company has over 1211 employees.
hypothesis: New York Private Bank & Trust Corporation is headquartered in the same city as the Empire State Building.
reason: The Empire State Building is in NYC. So is the bank.