 For him, what individuates words is the intention of the user (see Cappelen (1999) for an objection to intentional accounts tout court). Unfortunately, fascinating as Kaplan’s proposal is, it does not attempt to reflect on linguistic theory directly. In fact, one major criticism of his view, courtesy of Hawthorne and Lepore (2011), is that it fails to account for uninstantiated word-types whose existence is guaranteed by derivational morphology, whether or not they’ve been tokened or baptized in the real world. Other notable accounts are Wetzel’s (2009) Platonism (see the  SEP entry on abstract objects)  and Szabó’s (1999) representational/nominalist view.