The final regulations will provide standards that clarify when tax-exempt bonds are treated as reissued or retired for purposes of sections 103 and 141 through 150 of the Internal Revenue Code. Generally, the regulations will streamline, unify, and coordinate existing guidance and special rules for tax-exempt bonds, including qualified tender option bonds, set forth in Notice 88-130 and Notice 2008-41 with general Federal tax rules for significant modifications of debt instruments under section 1001 and section 1.1001-3.