This is an unofficial snapshot of the ISO/IEC JTC1 SC22 WG21 Core Issues List revision 112e. See http://www.open-std.org/jtc1/sc22/wg21/ for the official list.
According to 220.127.116.11 [expr.new] paragraphs 18-20, an exception thrown during the initialization of an object allocated by a new-expression will cause a deallocation function to be called for the object's storage if a matching deallocation function can be found. The rules deal only with functions, however; nothing is said regarding a mechanism by which a deallocation function template might be instantiated to free the storage, although 18.104.22.168.3 [basic.stc.dynamic.deallocation] paragraph 2 indicates that a deallocation function can be an instance of a function template.
One possibility for this processing might be to perform template argument deduction on any deallocation function templates; if there is a specialization that matches the allocation function, by the criteria listed in paragraph 20, that function template would be instantiated and used, although a matching non-template function would take precedence as is the usual outcome of overloading between function template specializations and non-template functions.
Another possibility might be to match non-template deallocation functions with non-template allocation functions and template deallocation functions with template allocation functions.
There is a slightly related wording problem in 22.214.171.124 [expr.new] paragraph 21:
If a placement deallocation function is called, it is passed the same additional arguments as were passed to the placement allocation function, that is, the same arguments as those specified with the new-placement syntax.
This wording ignores the possibility of default arguments in the allocation function, in which case the arguments passed to the deallocation function might be a superset of those specified in the new-placement.
(See also issue 1682.)