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 persons found by the Comptroller General of the United States to <WSD>be</WSD> entitled thereto ; 
Meaning of the word marked with <WSD> tags:  have the quality of being; (copula, used with an adjective or a predicate noun)