just for fun:

inherit(<<'=cut');
=head2 INHERITANCE

=over 4

=item L<Class::DBI>

blah...

=item L<Other::Module>

=back

=cut

sub inherit {
  while($_[0] =~ m/=item L<([\w:]+)>/g) {
    eval "use base $1";
  }
}
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update: this has als the positive side effect that you first document and then actually use it. your docs will always be up-to-date =)