Instead of writing a check and dropping it in the mail before the end of the year I log into my bank account and direct the bank to mail a check. They mail a check prior to the end of the year and state that the recipient should receive it on a certain date after new year's day.
The funds are withdrawn from my account by the bank on the expected receipt date (i.e. the day that the postal service is expected to deliver the check even though it hasn't been cashed yet).
I wonder if this is treated as me writing a regular check and mailing it or if it's treated as a pay-by-phone situation.