<?php

$string = '<b>SomeText...rem</b>
<b>bold</b>
<u>SomeText...rem</u>
<u>Underline</u>
<u>Underline</u>
<strong>SomeText...rem</strong>
<a href="/">SomeText...rem</a>
<a>anchor</a>
<div>SomeText...rem</div>
<u>SomeText...rem</u><u>Underline</u><u>Underline</u>
<u>Underline</u><u>Underline</u><u>SomeText...rem</u>';

echo preg_replace_callback('/(?s)<(\w+)[^>]*>(.*?)<\/\1>/', function ($m) {
  return strpos($m[2], '...rem') !== false ? '' : $m[0];
}, $string);