The first round of Cumulative Updates has been released for SharePoint 2010. They are not packaged into 1 install yet but rather 6 individual packages.

Microsoft SharePoint Foundation 2010:

Microsoft SharePoint Server 2010:

The same patching rules for MOSS 2007 apply for SharePoint 2010. First install SharePoint Foundation Patches, Then any language pack related and finally the Server patches. After all have been installed run the command: psconfig –cmd upgrade -wait –inplace b2b or run the SharePoint configuration wizard gui. Make sure you apply all patches to all servers in the farm.