Apple is offering only two year coverage for the iPad through their AppleCare program.
The company usually offer three year coverage through their program for their computers.
However, the two year limit is applicable on the iPhone and iPod Touch.
Looks like Apple is considering iPad as part of their iPhone family though it is technically a tablet computer.
There are also reports that the AppleCare plan for the iPad is not available in certain states in the USA like Florida.