Paul Elliott Singer (born August 22, 1944) is an American billionaire hedge fund manager, activist, investor, and philanthropist, with a net worth of $3.5 billion according to Forbes. He has been called a vulture capitalist because his hedge fund, Elliott Management Corporation (EMC), specializes in distressed debt acquisitions. Singer is also the founder and CEO of NML Capital Limited, a Cayman Islands company.
Singer's philanthropic activities include financial support for LGBTQ rights. He has provided funding to the Manhattan Institute for Policy Research, is a strong opponent of raising taxes for the wealthiest 1% of taxpayers and opposes aspects of the Dodd-Frank Act. Singer is active in Republican Party politics and Singer and others affiliated with Elliott Management are collectively "the top source of contributions" to the National Republican Senatorial Committee.