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while (my $record = <EMPLOYEES>) {
  chomp $record;
  my @person = split /\t/, $record;
  # now do something interesting with @person
}

my @cols = qw(name email office);
while (my $record = <EMPLOYEES>) {
...
  @person{@cols} = split /\t/, $record;
  # now do something interesting with %person
}

open (EMPLOYEES, 'employees.txt')
  or die "Can't open employees.txt: $!\n";