s/^\n//

# this section processes the major heading that has a : after it
# it's followed by a empty line.  Simple
/:$/,/^$/ {
  s/\(.*\):$/ <\/ul>\
\
 <div class=sections id=>\1:<\/div>\
 <ul>/
 /^$/d
}

# this section processes the block, starting w/ " subsection"
# it goes until a empty line
/^ [a-zA-Z]/,/^$/ {
  s/^ \(.*$\)/   <li><div class=subsections>\1<\/div>/

  # this little section puts a <br> at the end of the lines
  # until it gets to the line w/ the "." at the beginning
  /^[0-9a-zA-Z]/ {
    s/^\(.*\)$/     \1<br>/
  }

  # here's the tricky part
  # process from the "." lines to an empty line
  /^\./,/^$/ {
    # if it's non-empty then process
    # add the html to the line then append it to Hold space
    # then Delete it from the pattern space
    /^$/! {
      s/^.\(.*\)/       <li>\1<\/li>/
      H
      D
    }
    # if it's empty...
    # exchange the pattern and the hold space
    # the Hold command puts a "\n" into the pattern space (!)
    # so delete that fucking "\n" and we're golden
    # get the <ul> inserted and the </ul> appended and let it roll!
    /^$/ {
      x
      s/^\n//
      i\
     <ul>
      a\
     <\/ul>\
   <\/li>
      #  G
    }
  }

}

 </ul>

 <div class=sections id=>Budgeting and Debt:</div>
 <ul>
   <li><div class=subsections>Consumer Credit Counseling of Western PA</div>
     CareerLink<br>
     112 Hollywood Drive, Suite 101<br>
     Butler, PA 16001<br>
     1-888-511-2227 (CCCS)<br>
     <ul>
       <li>Financial education and counseling services include </li>
       <li>Last education and counseling services include Credit </li>
     </ul>
   </li>
   <li><div class=subsections>Family Saving Account Program</div>
     Armstrong County Community Action Agency<br>
     705 Butler Road<br>
     Kittanning, PA 16201<br>
     724-548-3408<br>
     <ul>
       <li>Helps people with low or moderate incomes establi</li>
       <li>Applicants cannot have income exceeding 200% Federal </li>
       <li>Account Holders can save as little as $10 per week </li>
       <li>Matching funds are provided at 1:1, up to $1000 per</li>
       <li>Last attend financial management workshops </li>
     </ul>
   </li>