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That is Rosa Identificational Sentences as Intensional Predication

This paper presents an analysis of identificational sentences like That is a woman and That is Rosa as predicational sentences. We argue that the pre-copular demonstrative denotes an individual concept and that the post-copular phrase denotes a sort, in the sense of Gupta (1980): a function from worlds into sets of individual concepts. These sentences provide evidence for a model in which transworld identity is a nontrivial relation and is expressed by nouns.