One of our sources has confirmed that AppleCare+ will be offered on iPads starting today for $99. It will cover accidental damage up to 2 replacement incidents with the same $49 deductible.
AppleCare+ must be purchased at the same time you purchase the device. The difference between a basic AppleCare plan and AppleCare+ is that it will cover accidental damage as well. If you damage your iPad without AppleCare+, you'll have to pay Apple's standard replacement pricing to receive a new device. At that point you'll again have the opportunity to add AppleCare+ to the replacement device. You'll then have 1 incident remaining on your account if you opt to purchase it on the replacement iPad.