#!perl -w
use strict;
use Data::Dumper;

my %fields_types;
my @data;
my %prev;
my $biggest;

while (<DATA>) {
	if (/^#(.*)/) {			# new field declaration
		my @fields = split ' ',$1;
		$biggest = @fields if @fields > $biggest;
		$fields_types{scalar(@fields)} = \@fields;
	}
	else {
		my @line = split /(?<!,)(?<!\s)\s+/, $_;	# split on whitespace not following a comma
		if (exists($fields_types{scalar(@line)})) {
			my %tmp;
			@tmp{ @{ $fields_types{scalar(@line)} } } = @line;

			# use data from most recent full line of data
			if (scalar(@line) != $biggest) {
				for my $field ( keys %prev ) {
					$tmp{$field} ||= $prev{$field};
				}
			}
			else {
				%prev = %tmp;
			}

			push @data, \%tmp;
		}
		else {
			warn "No definition for " . scalar(@line) . " field(s) at input line $.\n";
		}
		
	}
} 

print Dumper( \@data );

__DATA__
#Name ID PS Gender Age Month Code Cap Pool
#Month Code Cap Pool
LName, FName 99999 99 M 99.9 12/2000 Add 99.99 99.99
11/2000 New 99.99 99.99