It's Seattle. It was one of Washington Mutual's HQ buildings. It will soon be called the Russell Investments Building - they're moving up from Tacoma. I like it - it always seems to me like the great-grandchild of the PSFS building in Philly.
The lower portion (with the green space on top) is the Seattle Art Museum - the museum partnered with WaMu to build it with the understanding that WaMu was going to rent a lot of their floors.
When WaMu went TU they were hurting but Nordstrom will be moving a lot of their offices into the part of the office building owned by the museum so it looks like the museum will be ok.
SAM is also located in the building seen at the bottom of the photo that is attached to the two newer towers - that's the Venturi building from 1989 (or 90?).