my $infh = IO::File->new("< data") or die;

  local $_ = $infh->getline;
  s/LV /LV_/g; # :-)
  my @column_names = split;

  my @records;
  while ( $infh->getlines ) {
    my %rec;
    @rec{@column_names} = split;
    push @records, \%rec;
  }

  return @records;

# or simply

  return map { my %r; @r{@c} = split; \%r } $infh->getlines;