From 9to5Toys.com:

iPhone 5s iPad Combo

Update March, 14: Target just let us know it’s taking an additional 1o% off iPad Air and iPad mini with Retina display in addition to the trade-in offer and gift cards mentioned below. The extra 10% off is available through Target’s Cartwheel app.

New Apple promotions from Walmart and Target may be enticing enough for holdouts to finally upgrade to the newest iPhone and iPad…

Walmart is getting aggressive and beating out Best Buy’s current $50 discount on iPhone 5s by dropping the price all the way down to $119, according to CNN Money. This is one of the lowest prices we have ever seen for Apple’s flagship smartphone. You can push the price even lower by trading in your old gadgets (smartphones, video games, tablets, more) for Walmart gift cards. The colorful iPhone 5c will be slashed to just $29. Both deals are for the 16GB models on a 2-year contract. Best Buy’s promotion is slightly better for our loyal readers who locked in their free $50 gift card from the electronics retailer.

Starting this Sunday, Target is guaranteeing a gift card of at least $150 for iPad 2 (or newer) trade-ins (via TechnoBuffalo). A quick comparison of other trade-in specialists like Gazelle show that $150 for a ‘good’ condition iPad 2 is slightly above market value. In addition to the inflated trade-in value, Target will also give you an extra $30 gift card if you purchase a new iPad from them. That means you can turn your outdated iPad 2 into a Retina iPad mini for just $220 out of pocket or less if your trade is worth more than the minimum amount. Target is also boosting used smartphone trade-ins by $50 when you purchase a new iPhone 5s/5c with a 2-year agreement.

Meanwhile MacMall offers an iPad 4 with AT&T LTE  for the $399 price of an iPad 2 (tax in 5 states)