Currently, the only application that can run in PiP mode on Google TV is the "Live TV" application. We submitted the feature request to the Google TV product development team, and we will definitely let the development community let you know if / when it becomes part of the release!
EDIT
Here, the function request is opened for this:
http://code.google.com/p/googletv-issues/issues/detail?id=13
If this is an important feature for you, add a star!
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