my $fh = IO::File->new;
*{$fh} = \ "foo";       # we'll split at foo

$fh->open("< $file") or die "barf: $!";
my @ary;
{
    local $/ = ${*{$fh}{SCALAR}};
    @ary     = <$fh>;
}

##</code><code>##

{
    local $/ = $$$fh;
    @ary     = <$fh>;
}

##</code><code>##

*{$fh} = \ { input_record_separator  => "foo" };
{
    local $/ = $$$fh->{input_record_separator};
    @ary     = <$fh>;
}