Residents of the Lower East Side apartments for sale at One Manhattan Square can enjoy more than just stunning waterfront views and gorgeous interiors: the building also boasts a rare 421-A tax abatement. The Extell-developed tower is home to more than 100,000 square feet of indoor and outdoor amenities, too, including more than an acre of lush private gardens, alfresco dining and grilling areas, and an outdoor playground, stargazing observatory, state-of-the-art fitness center, indoor saltwater pool, spa, squash court, basketball court, bowling alley, golf simulator, theater and performance space, culinary lounge, and cigar lounge.