One problem I've had with this regexp (in my case, trying to break off the first sentance) is cases where abbreviations, i.e. M(r|rs)., Corp., Inc., etc. are around but are not a good place to split a body of text for something like inserting an advert. I handle it by making sure the word is at least 5 chars first.

    ($first,$rest) = $body =~ /(.*?\w{5,}\.)(.*)/;
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