Sometimes, in financial modelling in Excel, is very useful to implement changing of named ranges dynamically. E.g. when you're building of matrix of IRRs and margins, which depends on NOI (net operating income) and investment budget and as a result you have matrix with solutions like, "show me all possibilites with IRR > 10% and margin > 20%. At the end you can receive a function describing all solutions using built-in Linest() function.
The problem arrise, when you want to play with initial variables like: exchange rate or interest rate which have impact on number of solutions, so we have to be able to add or remove some cells used by Linest().
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