When my two younger brothers and I were still quite young, Mom decided Santa hadn't gotten enough fun stuffers for the stockings, so Santa wrote us a note and placed it where our stockings normally hung, explaining he had taken our stockings back to the North Pole with him and would fill them and bring them back on New Year's Eve.
Mom said she and Dad had usually gone out with friends on NYE, but felt that they needed to be home with us and ring the New Year in that year, so that was the reason our stockings would be brought back and opened on New Year's Eve. We had such a fun time with this that it became a tradition and we still do stockings on New Year's Eve. With the excitement and fun of the holiday season winding down, it makes for one more evening of fun to look forward to and the best part of stocking stuffers on New Year's Eve? You can hit some great, 'After Christmas Sales' for the stocking stuffers.