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BOSTON-Ceremonial shovels moved dirt late last week as Skanska USA Commercial Development Inc. broke ground on Seaport Square’s first office tower, 101 Seaport, a 17-story, 440,000 square-foot office tower that will serve as the Boston headquarters for PricewaterhouseCoopers. PwC will occupy 75% of the tower’s office space when construction is completed in October 2015. Skanska USA first announced the accounting firm as 101 Seaport’s anchor early last month.

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