Notes not syncing

1. Have you already signed up for iCloud and created a @me.com email address?
2. If yes, have you turned on Settings > iCloud > Notes on both devices?
3. If yes, have you checked the Notes app, if you created the notes in the "iCloud folder" (check upper left corner "Accounts", if you already choose iCloud)

I am having the same problem. I don't want the iCloud I prefer the imap thought my email. That's how my other iPad / version 1 was set up and had no problems. I've checked both settings and they are both the same. My calendars and other applications work fine.