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use warnings;
use strict;
...
ID=2 First=Jane Last=Doe AGE=35
ID=3 First=Jack Last=Doe AGE=17
ID=4 First=Jill Last=Doe AGE=15

        $key = $1 if /^ID=(.)/;

        my ( $new_key, $value ) = split /=/, $_;
        $person{$key}{ lc $new_key } = $value;