Die Rich and Tax Free author and Boca philanthropist Barry Kaye certainly is living rich in these dreadful times.

He and wife Carole are settling in their brand spanking new apartment in Manhattan.

Can’t miss the building where Carole says the couple bought “a little something.” It’s the famous Plaza Hotel, where small condos start at $2.5 million.

“Ever since I was a little girl, I wanted to live in Manhattan,” Carole said by telephone.

Barry and Carole Kaye are well-known benefactors of FAU, where the Boca campus’ main auditorium and business school are named after them. In addition to his books, Barry is known for his symposiums on estate planning.

The Kayes, meanwhile, put up for sale their $3.8 million-home at Boca Raton’s fancy St. Andrews development.

They won’t say how much it’s going for, just that the 15,000-square-foot mansion is “magnificent.”

The couple also owns a $3.8 million-penthouse at the One Watermark high-rise on Flagler in West Palm Beach.