At 91 days the notification will be displayed on the iPad of the new update available.
The countdown is iOS specific to the release date of the iOS, there is nothing specific to the device.
So say iOS 12 is released on Sept. 11th this year, if you had it set with a 90 day block then the iOS would start displaying on iPads on December 11th.
Keep in mind that this restriction doesn't occur until the device is on 11.3 or higher, so any devices not at 11.3 would see whatever the current iOS update that is available for that device.
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