Placing fold markers above comments above declarations

I have a perl file with several instances of a variable number of
comment lines, followed by a subroutine or variable declaration in
the leftmost column with a comment with a fold marker on the same
line as the declaration:

````
# comment here
# maybe more comment here
sub subname { #{{{1
...

# comment here
my %hash = ( #{{{1
...
````

What I want to do is to get a commented-out copy of the line with
the fold marker above the first of the variable number of comment
lines above that line:

````
# sub subname #{{{1
# comment here
# maybe more comment here
sub subname {
...

# my %hash #{{{1
# comment here
my %hash = (
...
````

Naturally I have a decent idea of how that could be done with a
Perl script :-) but I wonder if there is a way to do it with Vim
that can be put in a command -- preferably a way where I can
confirm every instance an preferably a oneliner. I can live with
getting the assignment operators and brackets copied along with
the sub/variable names. Note that I want the comment marker
immediately before the fold marker preserved, as I search for
`#{{{\d\+` to remove the fold makers when I'm done.

/bpj

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