The obligation on the federal government is to return the money to the jurisdiction from which it came. The government has two options: it can return the money directly to the government or jurisdiction, or it can return the money to persons who are designated. “Persons” is a legal term of art that covers individuals and legal entities, such as corporations.
If the government chose to use the later approach to return the money to designated persons, it would first have to develop regulations defining who those persons are. In other words, there would not—