Not sure if anyone has been keeping up to date but there is an Apple event taking place right now sharing information on what to expect from software 3.0.
A few highlights (most are standard for smart phones but have lacked in the iPhone):
Cut/Copy/Paste for email, Safari, and messaging, etc.
Sending multiple pics in one email
MMS (Not for original iPhone due to hardware changes in iPhone 3G)
Sending voice memos via email or MMS
Landscape typing for MMS, email, notes
Support for CalDAV
Search within all key applications
Spotlight on home screen. Single location to search entire device
VPN on Demand
Exchange Active Sync policies
100 new features total for 3.0 due out in the Summer.