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$Data = <DATA>;
$Data =~ s/(\[NEW\].+?)\<?(\n\[)/$1<p>$2/sg;

#!/usr/bin/perl
while(<DATA>){
...
+ir
grandmother.<
[OLD]

    $line =~ s/\<$//; # Remove <
    $line .= '<p>' if $f eq 'NEW'; # Add <p> for NEW blocks only