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VALHALLA, N.Y. — GE Real Estate has provided a $16.5 million on book loan for the acquisition of a three-story Class A office building in Valhalla in Westchester County. Abbey Road Advisors and Guardian Life Insurance Co. of America have acquired the 98,026-square-foot building along with four other subdivided lots totaling 27 acres. Located at 465 Columbus Ave., the building’s largest tenant is the New York City Department of Environmental Protection.