HT Traffic Court and Real Estate Econometrics. Modifications outside of extensions, have historically been relatively rare, but they are becoming very common in the current environment. I don't have any hard data - just based on recent conversations.
IRS Remic modified rules
UPDATE: This drove 3-5 pt rally yesterday! It was more of a rule-relaxer than a game-changer, but the new guidance was fairly specific that modifications, especially extensions, could be taken as a preventative measure, and far in advance of an anticipated default event.