Designed by Kahn and Jacobs, the Minskoff Theatre is located on the third floor of the One Astor Plaza office tower. The Minskoff Theatre is named after Sam Minskoff and Sons, who built and own the high-rise building, and it officially opened on Mar. 13, 1973, with a revival of Irene starring Debbie Reynolds. The theatre also held the Miss Universe 1981 pageant.