Elliott Management Corp. Money Purchase Pension Plan

No. The Elliott Management Corp. Money Purchase Pension Plan is a separate legal entity — a qualified retirement plan maintained for the benefit of Elliott's employees. It is governed by ERISA and operates independently from Elliott's flagship hedge funds, though its assets may be invested in those funds under specific regulatory conditions. The plan files its own annual returns with the IRS and Department of Labor, distinct from Elliott Management's corporate or fund-level filings.

Investment oversight is the responsibility of the plan's named fiduciaries, typically an internal benefits committee appointed by Elliott Management. These fiduciaries select and monitor the plan's investment options under ERISA's prudence standards. For plans that invest in the sponsor's own funds, an independent qualified professional asset manager is often engaged to satisfy Department of Labor requirements on prohibited transactions. Specific named fiduciaries are not disclosed in this profile due to limited public sourcing.

No. The Elliott Management Corp. Money Purchase Pension Plan is a single-sponsor plan open only to eligible employees of Elliott Management Corporation and its affiliates. It does not accept outside capital, nor is it an investment product marketed to third parties. Its assets are held in trust exclusively for the benefit of Elliott's current and former employees and their beneficiaries.

A money purchase pension plan requires fixed, mandatory employer contributions — typically a set percentage of each participant's salary each year — regardless of the firm's profitability. A 401(k) plan, by contrast, relies primarily on elective employee deferrals, with employer matching contributions that may be discretionary or vary with profits. Money purchase plans have become less common since the rise of 401(k) plans, but some professional-service and investment firms retain them to provide predictable retirement funding that decouples from market cycles.

Whether the plan invests in Elliott's flagship funds is not publicly confirmed. ERISA permits such self-investment only when structured through a qualified professional asset manager and on terms no less favorable than those available to unrelated investors. The Department of Labor has issued guidance requiring independent fiduciary oversight for these arrangements. The plan's specific investment lineup is disclosed in aggregate on its Form 5500 filings but does not typically identify individual fund managers.

As an ERISA-covered defined-contribution plan with more than 100 participants, it files Form 5500 annually with the Department of Labor's Employee Benefits Security Administration. These filings include a Schedule H with aggregated financial statements and a Schedule C disclosing service-provider compensation. The filings are publicly accessible through the EFAST system on the Department of Labor's website, though participant-level and individual-investment details are redacted.

The plan is sponsored by Elliott Management Corporation, which is ultimately controlled by Paul Singer through a series of holding entities. Singer founded Elliott Associates in 1977, and the management company now sits atop a complex of hedge funds, private equity vehicles, and operational subsidiaries. The pension plan is a legally separate trust established under Elliott Management's employer identification number for the exclusive purpose of providing retirement benefits to employees. It is not a subsidiary, portfolio company, or investment vehicle of the firm.