I learned about this from Gravetapping, which picked it up from The Rap Sheet's J. Kingston Pierce, who discovered the idea from Central Crime Zone's Jon Jordan. It's simple and it amused me. In homage to all the giant corporations too big to fail, you simply post the first sentence of the eleventh chapter from the book you are currently reading.
At the moment I'm just wrapping up Jaye Wells' Red-Headed Stepchild. The first line of the eleventh chapter reads, "Rough hands grabbed my shoulders and pulled me out." It's a sentence Bernie Madoff might be able to relate to in the future as those precarious moments in the shower persist.