Jesse Benton, director of Paul's leadership PAC, LibertyPAC, tells Politico that Paul "remains undecided on what his plans will be, but as a final decision draws closer, his team has put the pieces in place for him to flip a switch and hit the ground running if he decides to run for president."
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As part of Paul's decision-making process, the congressman has opened a new political account in anticipation of a presidential bid. This is not a bona fide "exploratory committee" -- see OpenSecrets.org's explanation of such here -- but it does allow Paul to raise limited amounts of money for "testing the waters" activities.
During the 2008 presidential election, Paul never rivaled Republicans such as Sen. John McCain, former Arkansas Gov. Mike Huckabee or former Massachusetts Gov. Mitt Romney as legitimate contenders for a Republican nomination that McCain ultimately captured.