Example:

    class Example
    {
        void example()
        {
            new Isdn();
        }
    }

    class Isdn { }

Applying "Assign Return Value To New Value" to "new Isdn()" results in:

    class Example
    {
        void example()
        {
            Isdn dn = new Isdn();
        }
    }

    class Isdn { }

The expected result would be to name the variable "isdn" instead of "dn". Handling "is" as a boolean prefix does not make sense for constructor invocations.