A new feature in version 7.3.1 of Notepad++ makes refactoring BR code really easy.
Go to Notepad++ and navigate to
Settings > Preferences > Delimiter
Select "Add your character as part of a word"
and add the following: $#
How to use it:
You may notice that notepad++ now assumes that $ and # are characters of words. This means that when you double click on a #101 that it highlights the whole "#101" and not just the "101" part. Also if you search using the "Whole Word Only" option you can search for things like #1 and not find results like #101, and you can search for p$ and not find lmnop$. It works really well for refactoring variables and file handles.
Please note that when refactoring file handles they are not always proceeded by a #, i.e. lrec(1) or kln(1).
This enhancement is a result of a joint effort between myself and the lead developer on Notepad++ to make Notepad++ more attractive to BR developers. If you want a feature that you feel is missing - please let me know - I can either show you where it already is in Notepad++ or we can look at getting it added.