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chromium/content/test/data/accessibility/html/a-nested-structure.html 

<!--
@BLINK-ALLOW:hierarchicalLevel*
@WIN-ALLOW:LINKED
-->
<html>
<body>
  <a href="http://www.foobar.com">
    <h1>Header 1</h1>
    <ul>
      <li>List element 1</li>
      <li>List element 2</li>
      <li>List element 3</li>
    </ul>
  </a>
</body>
</html>