The incentives comprise $2.1 million in tax credits through the state's Qualified Target Industries program; $500,000 for job training; $200,000 from the Broward County Jobs Growth program, matched by $200,000 from Sunrise; and a $1.2-million cash grant from the city.

Codina Development Corp. of Coral Gables, FL is the project's general contractor at the Sawgrass Commerce Center site, 1776 American Way. Completion is scheduled by year-end 2001.

Entrepreneur Sam Zell is chairman of American Classic, the parent of American Hawaii Cruises, Delta Queen Coastal Voyages and United States Lines. The company will house operational and corporate offices at the new building. Smaller offices will be maintained in New Orleans and Honolulu.

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