```
% pandoc -f pod -t html
=encoding utf8

=head1 NAME

Test document
^D
<h1>NAME</h1>
<p>Test document</p>
```

```
% pandoc -f pod -t html
=encoding utf8


=head1 NAME

Test document
^D
<h1>NAME</h1>
<p>Test document</p>
```