In my opinion this peace of the puzzle is still missing in Visual Studio. I submitted this idea to Visual Studio User Voice web site. 
Here is the original text:
Give user ability to mark defined breakpoint as part of the group or set.
Let’s say you are working on specific bug and you spent hours of debugging and setting breakpoints but still didn’t solve the bug. You still need those break points but you are waiting for something else to continue working on this so you move on to something else.
Now you work on different bug, new breakpoints are needed but your debugger keeps hitting the old ones.
Do you disable or delete old breakpoints, maybe. You can always export them to XML and import later, but that’s not so convenient. What if you are working on several bugs?
This is something similar what happens with tabs in older VS’s. You step into code , go to definition , go to definition and so on, tabs keep piling up and as Scott Hanselman says “you declare tab bankruptcy” and just close them all. This was very nicely solved by VS 11 and I would like to have something similar for breakpoints.
It would be very nice just to mark your breakpoints as part of the set or group. That way user could name the group “DAL timeout bug” and enable or disable breakpoints on group level when needed.
I could easily move from debugging one issue to another without losing time on searching place in code to set or enable again breakpoint.
Nice to have would be to link breakpoint set to specific TFS work item. Whenever I open work item, I could again restore my breakpoints.
Here is the link to my suggestion. Vote for it.