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Columbia University's business school said Thursday that the billionaire investor Ronald O. Perelman had pledged $100 million, and that it would name one of its two new buildings on its new Manhattanville campus for him. The gift from Perelman, chairman and CEO of MacAndrews & Forbes Holdings Inc, is tied for the largest the school has received; the other was a 2010 gift from Henry R. Kravis, for whom the other new building will be named.