According to the New York Times of August 12, 1913, the Lincoln Trust
Company was having a new building constructed at 204 Fifth Avenue in
Manhattan.  There must be ways to trace the history of the company and
its buildings through old city directories and building plans.

Here's the text of the article available at

"The realty market in and around Manhattan was at a quiet ebb yesterday.
In respect to new transactions little of importance was recorded. An
item of Fifth Avenue interest was the announcement that the contract for
erecting the new three-story building at 204 Fifth Avenue for the
Lincoln Trust Company has been given to Charles A. Cowan Co."

Jim Edstrom