use strict;
my $str = '<a href="http://www.testassociation.com/test.html?ab=5&cd=5&ab=c" target="_blank">Customer Association</a>&';
my $regex = qr/(?!&|<)&/p;
my $subst = '&';
my $result = $str =~ s/$regex/$subst/rg;
print "The result of the substitution is' $result\n";
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for Perl, please visit: http://perldoc.perl.org/perlre.html