I typically use POD like this:

=for comment
 
#your commented code goes here

=cut
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A little explanation. The "=for x" directive says that only a processor that's formatting for the x output type should heed what's in the following block. For instance, you could say "=for html" and then put some html markup in the block and it should be rendered only by programs seeking to render html. The nice thing about "=for comment" is that no one will be outputting a "comment" format...:-).