Buy 12 HD support plan now, activate next year?

Trying to find out if this is possible. Or, if bought through a dealer before the end of the year and it doesn't arrive in time to activate by (I guess) 11:59pm Dec 31 (what timezone -- PST or EST?), what happens with the activation code.

I cannot find any clarification on this.

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Buy 12 HD support plan now, activate next year?