Sentence:  in the case of a partnership or corporation , the existence of which has been terminated and on behalf of which an award is made , payment shall be made , except as provided in paragraphs ( 3 ) and ( 4 ) , to the person or <WSD>persons</WSD> found by the Comptroller General of the United States to be entitled thereto ; 
Meaning of the word marked with <WSD> tags:  a human being